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DOI: 10.5923/j.economics.20130301.06
Othman Yeop Abdullah Graduate School of College of Business, Universiti Utara M alaysia
2
Othman Yeop Abdullah Graduate School of Business University Utara M alaysia
3
GTA graduate teaching assistance, Scholl of business management
Abstract The purpose of this study is to investigate factors that affect accounting information system imp lementation and
accounting informat ion quality fro m Universit i Utara Malaysia students points of view. It examines the effect of hu man
resources, data quality and management commit ment on accounting information system and information quality. A survey of
119 respondents is selected to gather informations to test the study hypotheses. The main findings indicate that there is
significant relationship between management co mmit ments, data quality and accounting info rmation system. However, the
relation is not significantly related to human resources. Furthermore, the relat ion between management commit ment and data
quality are not significantly related to accounting informat ion quality but significantly related to accounting information
system and hu man resources. The study recommends that co mprehensive training programmes to get the sufficient
knowledge in accounting informat ion system implementation and the importance of data quality, furthermore, top
management should support AIS imp lementation to get full benefit of accounting information system.
Keywords Accounting Information System (AIS), Data Quality (DQ), In formation Quality, Management Co mmit ment,
Hu man Resources
1. Introduction
In recent years, accounting information system received a
lot of attention, it facilities managers to take appropriate
actions related to issues in organization, if AIS output is not
accurate management will take wrong decisions, mo reover,
it considered co mpetitive advantage for organizat ion with
well design accounting information system. Failure to
implement well accounting information system will have
adverse affects on organization success (Saleh i and
Abdipour, 2011).
This study has focused on the perception of students about
the factors that contributes to implementation of accounting
informat ion system and information quality.
The structu re o f th is art icle is as fo llo ws: Sect ion 2
reviews the relevant literature and hypothesis development.
Section 3 describes the study methodology. Section 4 present
results from the statistical analyses of hypotheses. Finally,
section 5 p resents the d iscussion and conclusion o f this
* Corresponding author:
gamal_mohammed2003@yahoo.com (Jamal Mohammed esmail alekam )
Published online at http://journal.sapub.org/ economics
Copyright 2013 Scientific & Academic Publishing. All Rights Reserved
28
Ahmad Al-Hiyari et al.: Factors that affect accounting information system implementation and
Accounting information quality: A Survey in University Utara M alaysia
29
characteristic
Male
Female
Percentage
33%
67%
Diploma
Bachelor
Master
PHD
3.5%
64.3%
26.1%
6.1%
From 1 to 5 years
From 5 to 10 years
More than 10 years
72.2%
17.4%
10.4%
Age
Qualification
Experience
Appendix
Table 2. Regression Analysis and hypothesis results
Estimate
S.E.
C.R.
AIS
<---
DQ
.308
.142
2.161
.031
AIS
<---
HR
.072
.106
.684
.494
AIS
<---
MC
.406
.141
2.887
.004
AIQ
<---
AIS
1.441
.421
3.418
***
AIQ
<---
MC
-.440
.300
-1.467
.142
AIQ
<---
DQ
-.347
.284
-1.220
.222
AIQ
<---
HR
.457
.228
2.010
.044
30
Ahmad Al-Hiyari et al.: Factors that affect accounting information system implementation and
Accounting information quality: A Survey in University Utara M alaysia
Model
e21 e22
e24
HR22
HR23
.71
HR25
.42
.50
.65
.44
e19 MC20
.48
.69
.30
HR
.66
AIS40 e50
.55
.10
.69
.73
.53
MC
.69
.62
MC9
.67
.67
.61
MC6
.44
e5
MC5
AIS49
e58
.96
.53
AIS52
e61
.59
.45
e6
.39
.73
AIS50
e59
.60 .37 .64
.68
AIS51
.47 e60
AIS
.49
.45
AIS46 e55
e69
.55
-.35
e9
.43
AIS45
.37 e54
.67
.61
.31
e12 MC12
Standardized estimates
Chisquqre : 236.748
Df: 220
Ratio : 1.076
P-value: .209
GFI: .857
RMSEA: .026
.33
.66
.48
-.25
.34
AIS55 e64
e70
.73
AIQ
.77
.59
AIQ66 e43
.70
.49
AIQ70 e47
.23
.37
e2
AIS57 e66
MC2
.76
.58
DQ
.58
.77
.59
.33
DQ35
DQ31
DQ27
e32
e30
e26
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