THE CRITICAL SUCCESS FACTORS OF ACCOUNTING INFORMATION SYSTEMS (AIS): EMPIRICAL EVIDENCE FROM MALAYSIAN ORGANIZATION

  • Sharina Tajul Urus Universiti Teknologi MARA
  • Khuziah Hasim Universiti Teknologi MARA
  • Sharifah Nazatul Faiza Syed Mustapha Nazri Universiti Teknologi MARA
  • Tuan Zainun Tuan Mat Universiti Teknologi MARA

Abstract

The role of IS has changed and progressed rigorously over the last decade because of its ability to speed up the decision making process. Effective and efficient management of the organization usually reflected through the quality of decision made through financial system like Accounting Information Systems (AIS). AIS are also often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relied on the critical success factors. This study aims to examine the critical success factors on AIS net benefits. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success model (ISSM), this study adopts quantitative method through survey performed on 150 AIS users in the various Malaysian organizations. The finding from this study shows that system quality and service quality are the two critical success factors influencing system use and user satisfaction of AIS. The result also suggests that system quality and service quality influence system use and user satisfaction which then influence AIS net benefits. This study contributes to the IS literature by providing a new perspective of the critical success factors on AIS net benefits. The findings of this study provide further understanding to the companies and the managers in accessing their existing AIS. 
 
Published
Apr 30, 2020
How to Cite
TAJUL URUS, Sharina et al. THE CRITICAL SUCCESS FACTORS OF ACCOUNTING INFORMATION SYSTEMS (AIS): EMPIRICAL EVIDENCE FROM MALAYSIAN ORGANIZATION. Management & Accounting Review (MAR), [S.l.], v. 19, n. 1, p. 233-266, apr. 2020. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/1115>. Date accessed: 18 sep. 2020. doi: http://dx.doi.org/10.24191/mar.v19i1.1115.