Computer-Based Accounting Systems: The Case of Manufacturing-Based Small and Medium Enterprises in the Northern Region of Peninsular Malaysia

Abstract

Kajian ini menguji status penggunaan sistem perakaunan berkomputer (CBAS) di kalangan industri kecil dan sederhana di Wilayah Utara Semenanjung Malaysia. Dapatan kajian menunjukkan bahawa tahap penggunaan CBAS adalah melebihi sembilan puluh peratus. Walau bagaimanapun, CBAS yang digunapakai pada umumnya adalah di peringkat asas yang mana majoriti syarikat hanya menggunakan CBAS untuk tempoh enam tahun atau kurang. Dapatan kajian menunjukkan bahawa tempoh penggunaan CBAS berhubung langsung secara positif dengan kualiti keseluruhan CBAS. Hasil kajian juga mendapati hubungan di antara kematangan kepenggunaan CBAS dan usia sesebuah syarikat adalah berkait rapat pada arah positif. Walau bagaimanapun, dapatan kajian tidak menemui kesan positif usia dan saiz perniagaan dengan bentuk pemilikan ke atas pengunaan CBAS. Kata kunci: Penggunaan sistem perakaunan berkomputer, teknologi maklumat, industri kecil dan sederhana This study investigates the status of computer-based accounting systems (CBAS) adoption among small and medium manufacturing firms (SMEs) in the northern region of Peninsular Malaysia. Results show that over ninety percent of the firms have adopted CBAS. The adoption of CBAS, however, is still at the beginning stage as majority of the firms only adopted CBAS in the last six years or less and the depth of the CBAS system adopted is behind that of industrialized countries. The results showed that years of adoption are positively correlated with the overall quality of the CBAS adopted. Further investigations on the relationships between CBAS use items and factors that were expected to affect CBAS use indicate that the maturity stage of CBAS adoption was significantly positively correlated with age of business. However, the results did not find evidence supporting previous research that argued age and size of the firms as well as the type of ownership influence the adoption of CBAS. Key words: Adoption of computerized accounting systems, information technology, small and medium enterprises

Information System and Firms’ Performance: The Case of Malaysian Small Medium Enterprises

“…Computer revolutions have greatly affected many organisation processes and procedures, in particular the accounting process (Ismail, Abdullah, & Tayib, 2003). In the early 1960s, many organizations have started utilizing Inventory Control Packages (ICP) technology to integrate and automate their inventory control system (Rashid, Hossain, & Patrick, 2001).…”

“…This increases the pressure on local businesses, in particular to the management to increase business efficiency by making better judgement on business decisions. Real time data and reports would certainly be a considerable assistance to help managers make more informed decisions (Ismail, Abdullah, & Tayib, 2003).…”

“…This situation will raises further questions on why these firms need more information when they do not even fully utilize their current information. In 2003, Ismail et al (2003) highlighted that accounting systems adoption in Malaysian SMEs were still at the infancy stage and majority of these firms were only maintaining basic accounting systems. Nevertheless, this study had been conducted six years before and many have changed since then.…”

Maturity Level On Computer-Based Accounting Systems: The Case of Indonesian Small Medium Enterprises

“…The accounting system is needed to capture not only financial but also non-financial data to support more relevant financial information (Brecht & Martin, 1996). The accounting system must be able to produce reliable, accurate, and timely information that is relevant to making a decision (Ismail, Abdullah, & Tayib, 2003).…”

“…SMEs has a small market share relying heavily on a small number of customers (Storey & Cressy, 1996). Thus, to be able to compete successfully, SMEs needs to have an information system that can make them to prepare reports more timely and gives them information for making business decisions (Ismail et al, 2003).…”