Factors Influencing Quality Accounting Information Systems among Malaysian Private Organizations

Omar, Muhamad Saufiyudin; Ismail, Shakerin; Ying, Lee; Yau, Toh

doi:10.21102/graf.2017.03.81.04

Cited by 4 publications

(4 citation statements)

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“…Since over 98.8% of the paired indicators are found to have positive relationships, this result of the study, therefore, shows that organizational structure exerts some level of influence on the quality of computerized accounting systems. The results of the study support the position of Omar et al (2016) that there exist a relationship between organizational structure and accounting information systems quality, and that organizational structure is one of the critical factors that influences the quality of accounting information systems among private firms in Kuala Lumpur, Malaysia. The study's results also support Thuan and Huong (2019), whose study result indicated that organizational structure has the greatest impact on the quality of accounting information systems among Vietnam firms.…”

Section: Discussion Of the Resultssupporting

confidence: 67%

“…Previous studies have indicated that organizational structure influences the quality of accounting information systems employed by firms. In a study on factors that influence the quality of accounting information systems among Malaysian private firms, Omar et al (2016), using a quantitative cross-sectional method, administered standardized questionnaire to a convenient sample of 100 management and operational personnel with knowledge of accounting information systems selected from firm in various locations in Kuala Lumpur, Malaysia, found that that there is a significant relationship between organizational structure and quality of accounting information systems employed by firms. Salehi and Abdipour (2011), in their study of the barriers of accounting information systems implementation among listed firms in Tehran stock exchange, Turkey also indicated that organizational structure could impede the application of accounting information systems by firms.…”

Section: Organizational Structure and Quality Of Computerized Accountmentioning

confidence: 99%

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Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

2020

RJFA

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This study examined the influence of organizational structure on the quality of computerized accounting systems among small and medium enterprises in Nigeria. The method employed in the research was the survey methodology with the use of self-completed questionnaires administered to accounting/finance personnel, each from the sample of 370 firms selected from the population of 9,276 SMEs within the south-south region of Nigeria. The research data was analyzed using frequencies and the Pearson Product-Moment Correlation that was subjected to a t-transformation test. The results of the study indicate that there is a positive relationship between organizational structure and the quality of computerized accounting systems among SMEs, and that, overall, organizational structure has a positive influence on the quality of computerized accounting systems. This result implies that the form of organizational structure practiced by firms play significant role in determining the quality of their computerized accounting systems. Those managing SMEs as well as other practitioners and scholars would find the results of this study useful. The researcher has also suggested areas for further research that would help revalidate or extend the outcome of this study.

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Section: Discussion Of the Resultssupporting

confidence: 67%

Section: Organizational Structure and Quality Of Computerized Accountmentioning

confidence: 99%

Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

2020

RJFA

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“…Regional government financing can support the implementation of e-government because it is related to external demands which have expectations of open use of regional government financing in a transparent manner. Therefore, it is important to use e-government as a tool for disclosing financial information to the public by publishing reports that reflect the government's financial condition (Alenezi et al, 2017;Ashaye & Irani, 2019;Mayasari, 2016;Napitupulu, 2015). Financial support and proper planning and budgeting are required in e-government implementation, so that internal financial problems, such as lack of adequate funding arrangements have consequences for poor implementation, often leading to unfinished projects and higher maintenance costs (Alenezi et al, 2017;Ashaye & Irani, 2019).…”

Section: Local Government Financingmentioning

confidence: 99%

Analysis of the Level of E-Government Implementation and Factors That Influence It (Empirical Study of Regional Government in Central Java)

Winarni,

Fatchan,

Arofah

2023

J. Accounting

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The new public management is an attempt by the government to improve public accountability, transparency, and more effective and efficient performance. The application of e-Government is an innovation by local governments to realize the achievement of new public management. Not only has the aim of transparency and accountability, the use of the e-Government application system is also expected to be able to improve the performance of local governments with the principle of value for money. The purpose of this study is to analyze the factors that influence the implementation of e-Government in the Regional Government of Central Java and the relationship of each of these factors to the implementation of e-Government. The research was conducted using quantitative research methods with data analysis using EViews. The results show that local revenue (PAD) has a positive effect on the level of implementation of e-Government, spending capital has no effect on e-Government implementation, local government financing has a positive effect on e-Government implementation, regional per capita income (PDRB) has no effect on implementation e-Government, the level of public education has no effect on e-Government, and the population has no effect on the implementation of e-Government.

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“…The accounting information system has a role in supporting the smooth processing, analysis, and clarification of financial transaction data in the company (Sri Dewi Anggadini, 2015). To produce quality information, companies need a quality accounting information system that can operate various activities simultaneously, quickly, and accurately (Omar et al, 2016). The quality of the accounting information system is a form of success that determines the success of various tasks PROCEEDING BOOK The 5th International Conference on Business, Economics, Social Sciences, and Humanities 2022 ISSN: 2830-0637 in business and decision-making (Sri Dewi Anggadini et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

The Success of Information System in Small and Medium Enterprises

Anggadini

Wahab²,

Soegoto³

2022

ICOBEST

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The purpose of this study was to determine how increased organizational culture, management support, and internal control affected the success of accounting information systems in Small Medium Enterprices'. The technique used is descriptive and verification technique with a quantitative approach. The pattern uses 30 pattern small and medium organizations that become carried out accounting records systems. The analytical method used is multiple linear regression analysis, and the T-test is used to test the hypothesis partially. This study shows that organizational culture has a significant influence on the success of accounting information system. The support of top management has a significant influence on the success of accounting information system. Internal control has a significant influence on the success of an accounting information system. The better the organizational culture must have top management support and internal control, the better the current accounting information system. The results are expected to provide solutions or solve problems related to accounting information systems that are not available, not on time, and experiencing issues in carrying out their functions so that the accounting information system is not optimal. Through this research, it can also be useful to provide an overview and proof that the success of an accounting information system is influenced by many factors so that these factors must be considered and improved in an effort to realize the goals of small and medium enterprises, namely to improve people's welfare.

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Factors Influencing Quality Accounting Information Systems among Malaysian Private Organizations

Cited by 4 publications

References 0 publications

Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

Analysis of the Level of E-Government Implementation and Factors That Influence It (Empirical Study of Regional Government in Central Java)

The Success of Information System in Small and Medium Enterprises

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