Management Accounting Information Usefulness and Cloud Computing Qualities Among Small Medium Enterprises

Maelah, Ruhanita; Lami, Mohammed Fadhil Farhan Al; Ghassan, Gheyath

doi:10.32890/ijms.26.1.2019.10511

Cited by 2 publications

(2 citation statements)

References 37 publications

(65 reference statements)

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“…The usefulness of MAI characteristics is perceived through its importance and availability. Therefore, the scores for each item obtained from both scales (importance and availability) were used to conclude the usefulness of MAI (Al Lami et al, 2019). This study used seven items adopted from Monteiro and Vasconcelos (2018) to gauge the quality of cloud computing services to capture cloud computing services.…”

Section: Measurementmentioning

confidence: 99%

Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing

Khaliq

Umair

Khaniukova

et al. 2021

BEL

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With the changing paradigm of the world and highly competitive business environments, organizations are encountered different challenges. This paper investigates the relationship between management accounting information (MAI) and decision-making and the role of cloud computing among small-medium enterprises (SMEs) in Pakistan. In particular, the focus of this paper is on the influence of MAI on decision-making. Cloud computing is a modern technology to strengthen relationships. A quantitative research design that involves printed questionnaires was used to analyze the relationships of the variables. The survey was conducted on 384 Pakistani small and medium-sized enterprises of various sectors. The study obtained 105 useable responses. Data were analyzed using Smart PLS 3.0 (Partial Least Square) to test the researcher’s hypotheses. The study found MAI to be positively related to Pakistani SMEs’ decision-making. The findings also exposed all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, to be positively related to decision-making. Additionally, the findings indicated that, as modern technology, cloud computing strengthens the relationship between MAI and decision-making. This paper contributes by helping organizations realize the importance of MAI in decision-making and how they could relate a selection of information characteristics in terms of their business environments. Moreover, it enhances the understanding of SMEs on the function of cloud computing to get better decision-making in the light of the competition in SMEs. Pakistani industry is running successfully, and small-medium enterprises have a wide gap. Small and Medium Enterprises are going successful in Pakistan, and investor can ease to decide after receiving research directions.

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Section: Measurementmentioning

confidence: 99%

Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing

Khaliq

Umair

Khaniukova

et al. 2021

BEL

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Section: Variable Measurementsmentioning

confidence: 99%

Usefulness of Management Accounting Information in Decision Making Among SMEs: The Moderating Role of Cloud Computing

Maelah¹,

Lami²,

Ghassan³

2021

APMAJ

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Small and medium sized enterprises (SMEs) are the biggest contributors to the Malaysian economy with more than a third of total gross domestic product (GDP) delivered by these industries. In a competitive business environment, SMEs need to utilize information and technology in making decisions. This study aimed to see the relationship between management accounting information (MAI), decision-making, and cloud computing among SMEs in Malaysia. A quantitative research design utilizing survey questionnaires were used to collect the data. The survey was conducted on 384 Malaysian small and medium-sized enterprises in various sectors. The study obtained 105 useable responses which were analysed using Smart PLS 3.0 (Partial Least Square). The study found all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, positively related to decision-making. The findings also indicated that cloud computing moderated the relationship between MAI and decision-making. The results provided evidence for organizations to realize the importance of MAI, and strategize how to relate to information characteristics in decision-making. Moreover, it enhances the understanding of SMEs on the role of cloud computing, in light of competitive business environments. Future studies have the opportunity to expand the scope to include samples from other geograpical areas and enhance data collection through case studies and interviews to understand the issue in-depth. Keywords: management accounting information (MAI), cloud computing, decision-making, SMEs

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Management Accounting Information Usefulness and Cloud Computing Qualities Among Small Medium Enterprises

Cited by 2 publications

References 37 publications

Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing

Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing

Usefulness of Management Accounting Information in Decision Making Among SMEs: The Moderating Role of Cloud Computing

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