Beruflich Dokumente
Kultur Dokumente
DOI: 10.5923/j.economics.20130301.06
1
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 student’s 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 information’s 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
personals are important in imp lementing AIS. (Teo. Wong, investigate the factors that influence DQ, they found that
1998) found that there is positive relation between input control and competent emp loyees are important to DQ
informat ion quality and perceptions of the work of accounting information system. Inaccurate and
environment. incomp lete data may damage co mpetit iveness of firms
The above discussion results in the follo wing hypothesis: (Red man 1992), IAS output depends on the quality of data,
H1: there is significant relationship between Hu man garbage in garbage out is result of poor data quality, and
recourses and Accounting informat ion system. therefore, data quality is important to AIS (Xu. 2003)
H2: there is significant relationship between human H6: there is significant relationship between Data quality
recourse and accounting informat ion quality. and accounting information system
H7: there is significant relationship between Data quality
2.2. Management Commitment and accounting information quality
According to (Cooper, 2006) management commit ment is
“engaging in and maintaining behaviors that others achieve 2.5. Accounting Information Quality
the goals.” As the management co mmit ment increase Poor information quality may have adverse effects on
accounting informat ion system effect iveness improve, decision making (Huang, Lee and Wang 1999), for example,
Thong, et al. (1996) argue that if there is low level of top (Bo wen, 1993) indicate that error in inventory database may
management support then top management may not involved cause to take wrong decision by managers, resulting in
in aspects of IS imp lementation such as (re- view of over-tock or under-stock wh ich had severe impact on
consultant's recommendations, participate in decision-maki company profitability and customer satisfaction. Quality of
ng, or monitor the pro ject) except approving the purchase of accounting informat ion can be evaluated by four attribute
computer system, they found that management co mmit ment Accuracy, timeliness, completeness and consistency (Xu,
increase the effectiveness of informat ion system because 2003), they examined crit ical success factors for accounting
they provide the resources needed for IS projects. (Rahayu, informat ion quality, they identified and interviewed four
2012) examined the in fluence of management co mmit ment groups namely (information producers, information
on data quality and AIS, he find that management custodians, information consumers and information
commit ment and quality of data together have adequate managers), they suggest that organization issue, system and
effects on the Accounting Informat ion System, although the human issue is important to accounting information quality.
contribution of management co mmit ment to data quality
need to be improved, also he find lack of top management
adequacy for t rain ing and funding for resources 3. The Study Methodology
development.
The above discussion results in the follo wing hypothesis: This part explains and evaluates the research methods
H3: there is significant relat ionship between management which are emp loyed in this study. In addition, it describes the
commit ment and accounting information system. population of the study and its main contents, the sample of
H4: there is significant relat ionship between management the study and its data sources, procedures that will be
commit ment and accounting information quality. adopted to gather and analysis of data, and testing of the
study hypotheses. Universiti Utara Malaysia (UUM) has
2.3. Accounting Information System been selected as the study population for its importance in
the society and its role to disseminate knowledge; therefore,
According to Grande, et al. (2011) AIS is defined as “tool
it is impo rtant to understand the opinion of students in factors
which, when incorporated into the field of Informat ion and
that affect accounting information system and information
Technology systems (IT), were designed to help in the
quality. Questionnaires are sent to different levels of students
management and control of topics related to firms’
(Diplo ma, Bachelor, Master and PHD students). The
economic-financial area”. The resulting statistical reports
questionnaire questions have been developed based upon
can be used internally by management or externally by other
literature rev iew. Five Likert scale was used to score the
interested parties including investors, creditors and tax
responses.
authorities. (Sajady et al. (2008) states that effective
accounting informat ion system will enhance financial
statement quality. 4. Data Analysis and Hypothesis Testing
The above discussion results in the follo wing hypothesis:
H5: there is significant relationship between accounting The questionnaire is used as data collection instru ment.
informat ion system and quality of accounting informat ion two hundred questionnaires are distributed to students in
Universiti Utara Malaysia. On ly 119 questionnaires are
2.4. Data Quality retuned and four questionnaires deleted due to outliers. The
All data production process (data collection, data storage, response rate is 59.5%.
and data utilization) must work p roperly in order to achieve To ensure the questionnaire reliability, Cronbach’s alpha
high data quality (Lee and Strong, 2003). (Xu, 2009) is used as a measure of internal consistency of the
American Journal of Economics 2013, 3(1): 27-31 29
questionnaire. A widely cited min imu m threshold for the CR=3.418), H6 (B=.308, P=.031, CR=2.161). See (Table 2)
Crobanch Alpha is 0.70 . Ho wever, Cronbach’s Alpha was and revise model in appendix
calculated for this study which was 97.1%.
Appendix
Table 2. Regression Analysis and hypothesis results
Standardized estimates
Model Chisquqre : 236.748
Df: 220
Ratio : 1.076
e21 e22 e24 P-value: .209
.42 .50 .48
GFI: .857
HR22
HR23
.71
HR25 RMSEA: .026
.65 .69
.44
.30
e19 MC20 HR AIS40 e50
.45
.66 .55 .43
.10 AIS45
.37 e54
.69
AIS46 e55
.67
.31 .61
e12 MC12 e69 e70
.55 .39
.69 .73
-.35 .62
AIS49 e58
.96
.53
AIS .73
.73 MC .49 AIQ .77 .59
.53 AIS50 e59
.60 .37 .64
e9 MC9 .68 AIQ66 e43
AIS51.47 e60
.67
.67 AIS52
.59 e61 .70
.45
.48
e6 MC6
.61
.44 .66 .49
.33 -.25 .34
e5 MC5 AIQ70 e47
AIS55 e64
.23
.37 AIS57 e66
e2 MC2
DQ .58
.76 .77
.58 .59 .33
DQ35 DQ31 DQ27
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