Abstract
Accounting Information Systems (AIS) effectiveness assessment is real and on-going. AIS’s dynamic nature and various effectiveness definitions cause inconsistent measurement. Previous literature has inadequately explained AIS effectiveness items and constructs. In addition, only a few have examined Government Information Systems. This makes it difficult to compare AIS effectiveness findings. This study intends to: (i) investigate AIS effectiveness criteria, (ii) develop an AIS effectiveness model, and (iii) propose an instrument to measure AIS effectiveness within a unique setting. We utilise qualitative in-depth semi-structured interviews (n = 22) and a quantitative survey (n = 155) with accounting staff, who use the system, in the Malaysian Federal Government. The qualitative findings are investigated quantitatively. The proposed ten items representing System Quality, Information Quality, and the Benefit/Usefulness of AIS are reliable and valid for measuring AIS effectiveness, using a satisfaction scale. This finding supports the use of satisfaction to scale the level of effectiveness.
| Original language | English |
|---|---|
| Title of host publication | Research Handbook on Accounting and Information Systems |
| Editors | Julia A. Smith |
| Place of Publication | Cheltenham |
| Chapter | 10 |
| Pages | 152-172 |
| Number of pages | 21 |
| ISBN (Electronic) | 9781802200621 |
| DOIs | |
| Publication status | Published - 20 Feb 2024 |
Keywords
- accounting information system
- Malaysian government
- government information system
- AIS effectiveness
- systems quality
- information quality