A Survey on the Impact of Accounting Information System on Tasks Efficiency: Evidence from Malaysian Public Sector Agencies

Wan Zuriati Wan Zakaria, Norazlina Ilias and Norlidawahi Wahab
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Wan Zuriati Wan Zakaria: School of Maritime Business and Management, University of Malaysia Terengganu, 21030 Kuala Nerus, Terengganu, Malaysia,
Norazlina Ilias: Centre for Fundamental and Liberal Education, University of Malaysia Terengganu, 21030 Kuala Terengganu, Terengganu, Malaysia,
Norlidawahi Wahab: Centre for Fundamental and Liberal Education, University of Malaysia Terengganu, 21030 Kuala Terengganu, Terengganu, Malaysia

International Review of Management and Marketing, 2017, vol. 7, issue 1, 183-190

Abstract: The purpose of the study is to assess the impact of accounting information system (AIS) on the users’ tasks efficiency. The tasks efficiency is an important construct for measuring system success or effectiveness. It is because an effective system would assist and support users in performing their tasks efficiently. In the study, AIS is referred to the computerized AIS, which was developed for facilitating organizations to gather, store and disseminate data for the purpose of planning, controlling, coordination, analysis and decision-making. The study was conducted using a set of questionnaire distributed to the users of AIS in selected Malaysian public sector agencies. The findings led to the conclusion that the current AIS used has significant impact on their tasks efficiency on the typical processes related to budgeting, financial reporting, auditing and financial controlling in the agencies.

Keywords: Tasks Efficiency; Accounting Information System; Public Sector Agencies (search for similar items in EconPapers)
JEL-codes: M3 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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