Examining AIS software and co-operative performance in Malaysia
Accounting information systems (AIS) is essential to process business data into useful information. Indeed, empirical evidence suggested that the use of AIS has a positive impact on firm performance. Previous studies were concentrating on small and medium-sized enterprises (SMEs) and public listed c...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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OMJP Alpha Publishing
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26140/1/IPJAS%201%203%202017%204%2012.pdf |
| _version_ | 1803629070092599296 |
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| author | Harun Rasit, Mohd Hadzrami Ibrahim, Mohammad Azhar |
| author_facet | Harun Rasit, Mohd Hadzrami Ibrahim, Mohammad Azhar |
| author_sort | Harun Rasit, Mohd Hadzrami |
| collection | UUM |
| description | Accounting information systems (AIS) is essential to process business data into useful information. Indeed, empirical evidence suggested that the use of AIS has a positive impact on firm performance. Previous studies were concentrating on small and medium-sized enterprises (SMEs) and public listed companies leaving a gap in the co-operative literature. Furthermore, the users of different types of AIS software that contribute towards improving the firm performance were not adequately explored. As such, this paper draws on the resource-based view (RBV) to examine the gap issue. Using mail questionnaire survey, data were collected from 120 co-operatives. Findings from this study suggest that commercial and developed-in-house AIS software are mostly used by co-operatives. Also, the findings suggest that co-operatives performance is not associated with the types of AIS software used by the co-operatives. This study provides valuable insights into the implementation of AIS among Malaysian co-operatives, which has received little attention thus far from academic, governmental and professional bodies. |
| first_indexed | 2024-07-04T06:32:00Z |
| format | Article |
| id | uum-26140 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:32:00Z |
| publishDate | 2017 |
| publisher | OMJP Alpha Publishing |
| record_format | dspace |
| spelling | uum-261402019-06-24T05:14:29Z https://repo.uum.edu.my/id/eprint/26140/ Examining AIS software and co-operative performance in Malaysia Harun Rasit, Mohd Hadzrami Ibrahim, Mohammad Azhar HF5601 Accounting Accounting information systems (AIS) is essential to process business data into useful information. Indeed, empirical evidence suggested that the use of AIS has a positive impact on firm performance. Previous studies were concentrating on small and medium-sized enterprises (SMEs) and public listed companies leaving a gap in the co-operative literature. Furthermore, the users of different types of AIS software that contribute towards improving the firm performance were not adequately explored. As such, this paper draws on the resource-based view (RBV) to examine the gap issue. Using mail questionnaire survey, data were collected from 120 co-operatives. Findings from this study suggest that commercial and developed-in-house AIS software are mostly used by co-operatives. Also, the findings suggest that co-operatives performance is not associated with the types of AIS software used by the co-operatives. This study provides valuable insights into the implementation of AIS among Malaysian co-operatives, which has received little attention thus far from academic, governmental and professional bodies. OMJP Alpha Publishing 2017 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/26140/1/IPJAS%201%203%202017%204%2012.pdf Harun Rasit, Mohd Hadzrami and Ibrahim, Mohammad Azhar (2017) Examining AIS software and co-operative performance in Malaysia. Indian-Pacific Journal of Accounting and Finance (IPJAF), 1 (3). pp. 4-12. ISSN 2600-9161 http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/19 |
| spellingShingle | HF5601 Accounting Harun Rasit, Mohd Hadzrami Ibrahim, Mohammad Azhar Examining AIS software and co-operative performance in Malaysia |
| title | Examining AIS software and co-operative performance in Malaysia |
| title_full | Examining AIS software and co-operative performance in Malaysia |
| title_fullStr | Examining AIS software and co-operative performance in Malaysia |
| title_full_unstemmed | Examining AIS software and co-operative performance in Malaysia |
| title_short | Examining AIS software and co-operative performance in Malaysia |
| title_sort | examining ais software and co operative performance in malaysia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/26140/1/IPJAS%201%203%202017%204%2012.pdf |
| work_keys_str_mv | AT harunrasitmohdhadzrami examiningaissoftwareandcooperativeperformanceinmalaysia AT ibrahimmohammadazhar examiningaissoftwareandcooperativeperformanceinmalaysia |