The Impact of Accounting Information Systems on Organization Performance in Malaysian Small and Medium Sized Enterprises

Abstract

This study aims to attain a set of goals that is the most significant of which are: identifying the factors causing the success of accounting information systems (AIS) and their repercussions on the performance of organizations in Malaysian small and medium sized enterprises. This paper utilised 101 small and medium enterprises from 2015 to 2020. The results show there are a positive effect of AIS on organizations performance. The AIS supporting the performance and raise the quality of the organization’s performance. The study recommended the need to give special priority to attention to the quality of the AIS and the importance of developing AIS continuously in line with the needs and desires of the beneficiaries.

Accounting Information System as the Predictor of the Performance of Private Commercial Banks in Bangladesh

“…Akhter (2022), claim that AIS plays a pivotal role in providing a competitive edge by assuring cost-effectiveness and relevant information in the operational and decision-making processes. Researchers in Jordan, Spain, Pakistan, and the United Arab Emirates found that companies that made effective use of their accounting information systems had higher levels of performance, profitability, and operational efficiency (Sabti et al, 2023;Alnajjar, 2017;Ahmed & Al-Shbiel, 2010;Sajady et al, 2008). Despite the fact that three studies (Afroz, 2016;Sarkar, 2020;Das & Shilpi, 2008) have shown the state of AIS in Bangladesh's commercial banks, no research has yet discovered the influence of accounting information systems on Banks' overall performance.…”