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

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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)

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.

Suggested Citation

  • Wan Zuriati Wan Zakaria & Norazlina Ilias & Norlidawahi Wahab, 2017. "A Survey on the Impact of Accounting Information System on Tasks Efficiency: Evidence from Malaysian Public Sector Agencies," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 183-190.
    • Handle: RePEc:eco:journ3:2017-01-25
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    References listed on IDEAS

    as
    1. Elbashir, Mohamed Z. & Collier, Philip A. & Davern, Michael J., 2008. "Measuring the effects of business intelligence systems: The relationship between business process and organizational performance," International Journal of Accounting Information Systems, Elsevier, vol. 9(3), pages 135-153.
    2. Peter Booth & Zoltan Matolcsy & Bernhard Wieder, 2000. "The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience," Australian Accounting Review, CPA Australia, vol. 10(22), pages 4-18, November.
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    More about this item

    Keywords

    Tasks Efficiency; Accounting Information System; Public Sector Agencies;
    All these keywords.

    JEL classification:

    • M3 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising

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