Measuring the effectiveness of the accounting information system in the Malaysian Federal Government

Sharinah Binti Puasa and Julia Smith

Chapter 10 in Research Handbook on Accounting and Information Systems, 2024, pp 152-172 from Edward Elgar Publishing

Abstract: Accounting Information Systems (AIS) effectiveness assessment is real and on-going. AIS’s dynamic nature and various effectiveness definitions cause inconsistent measurement. Previous literature has inadequately explained AIS effectiveness items and constructs. In addition, only a few have examined Government Information Systems. This makes it difficult to compare AIS effectiveness findings. This study intends to: (i) investigate AIS effectiveness criteria, (ii) develop an AIS effectiveness model, and (iii) propose an instrument to measure AIS effectiveness within a unique setting. We utilise qualitative in-depth semi-structured interviews (n = 22) and a quantitative survey (n = 155) with accounting staff, who use the system, in the Malaysian Federal Government. The qualitative findings are investigated quantitatively. The proposed ten items representing System Quality, Information Quality, and the Benefit/Usefulness of AIS are reliable and valid for measuring AIS effectiveness, using a satisfaction scale. This finding supports the use of satisfaction to scale the level of effectiveness.

Keywords: Business and Management; Economics and Finance; Innovations and Technology (search for similar items in EconPapers)
Date: 2024
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