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...
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Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
OMJP Alpha Publishing
2017
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Subjects: | |
Online Access: | http://repo.uum.edu.my/24763/1/IPJAS%201%203%202017%204%2012.pdf http://repo.uum.edu.my/24763/ http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/19 |
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Summary: | 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-inhouse 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 cooperatives.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. |
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