Examining AIS software and co-operative performance in Malaysia

• Main Authors: Harun Rasit, Mohd Hadzrami, Ibrahim, Mohammad Azhar
• Format: Article
• Language: English
• Published: OMJP Alpha Publishing 2017
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/26140/1/IPJAS%201%203%202017%204%2012.pdf; http://repo.uum.edu.my/26140/; http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/19

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.