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

In: Research Handbook on Accounting and Information Systems

Author

Listed:
  • Sharinah Binti Puasa
  • Julia A. Smith

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.

Suggested Citation

  • Sharinah Binti Puasa & Julia A. Smith, 2024. "Measuring the effectiveness of the accounting information system in the Malaysian Federal Government," Chapters, in: Julia A. Smith (ed.), Research Handbook on Accounting and Information Systems, chapter 10, pages 152-172, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20914_10
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    File URL: https://www.elgaronline.com/doi/10.4337/9781802200621.00020
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