The Determinants of Quality in Accounting Information System: A Case of SMEs in Sibu Sarawak

Abstract

Accounting Information System (AIS) plays a vital role in enhancing the effectiveness of business operations and the quality of management or investors' decision-making. The quality of AIS is of concerned by many parties including management, investors, auditors and so forth. Quality of AIS will affects the reliability of the accounting information within an organization. Hence, this study was implemented to investigate the relationship of determinants (Management commitment, Knowledge management, User or employees' training, and Organizational culture) toward the quality of AIS among Small and Medium-sized Enterprises (SMEs) in Sibu, Sarawak. The primary data was collected via questionnaire method disseminated using Google Form. The population of this case study were accountants or managers from SMEs located in Sibu, Sarawak. The sample size was 142 which selected via random sampling method. The finding of the study indicates that management commitment and user or employees' training had positive impact on the quality of AIS. This study is helpful in gaining a greater understanding of the determinants that will affect the quality of AIS among SMEs in Sibu. Furthermore, the study provides related parties such as management, novice users and auditors a better insight into the AIS implementation and quality in Sibu, Sarawak. Finally, the case study will give related parties a clear direction to implement effective efforts in improving the AIS quality.