Noor Azizi Ismail

Factors Influencing AIS Effectiveness Among Manufacturing SMEs: Evidence from Malaysia

This study examines accounting information systems (AIS) effectiveness and its influence factors in the specific context of small and medium manufacturing enterprises (SMEs) in Malaysia. The proposed model examines the impact of AIS sophistication, manager participation in AIS implementation, manager AIS knowledge, manager accounting knowledge, and effectiveness of external experts such as vendors, consultants, government agencies, and accounting firms on AIS effectiveness. We included 232 SMEs registered with the Federation of Malaysian Manufacturers (FMM) in testing the model. The results show that manager accounting knowledge, and the effectiveness of vendors and accounting firms significantly contributed to AIS effectiveness. Overall, this study suggests that managers of SMEs need to acquire sufficient accounting knowledge to better understand business information requirements. Second, SMEs should engage qualified vendors who have experience and understand unique characteristics of SME to overcome their lack of AIS knowledge. SMEs should also exploit their good relationship with accounting firms to help them implement effective AIS. Finally, it is important for SMEs to learn from AIS implementation so that opportunities can be recognized and priority can be given to those initiatives that support their information needs.

Activity‐based management system implementation in higher education institution: Benefits and challenges

Purpose – The purpose of this paper is to discuss how activity‐based costing (ABC) technique can be applied in the context of higher education institutions. It also discusses the obstacles and challenges to the successful implementation of activity‐based management (ABM) in the higher education environment.Design/methodology/approach – This paper adopts a combination of case study and survey approaches. It also uses SAS ABM software to transform the ABC model into a working model.Findings – The results demonstrate that, using SAS ABM software, implementation of ABC technique can result in improved information of benefits to the university administrators. However, several obstacles and challenges especially those relating to supporting information systems may hamper the success of ABM system implementation.Originality/value – This is the first paper that investigates the feasibility of ABM system implementation in higher education institution in Malaysia. It is also the first to use specific software to tr...

The Alignment of Accounting and Information Systems in SMEs in Malaysia

Abstract The concept of fit or alignment between information systems processing capacity and information requirements has been discussed for many years, but this study seeks to explore some unresolved issues in the context of accounting information in small and medium sized manufacturing firms. In particular, the study seeks to identify different levels of alignment using a matching approach, and then investigate the link with firm performance. Nineteen characteristics of accounting information were identified so that accounting information requirements and information systems processing capacity could be compared. Data from 310 firms in Malaysia was collected using a mail questionnaire and fit was calculated using the matching approach to measure alignment. Cluster analysis was then used to group SMEs with similar levels of alignment. Three groups emerged which could be readily identified as Aligned, Moderate and Not aligned. Statistical tests confirmed that the group of SMEs with the highest level of alignment had achieved significantly better performance than the other two groups. This suggests that aligning information processing capacity with perceived information requirements does contribute to improved firm performance of SMEs in developing economies.

Information technology governance, funding and structure

Purpose – The papers purpose is to investigate the issues of IT governance, funding and structure of a public university in Malaysia.Design/methodology/approach – The study uses a case study approach, i.e. a series of interviews with users and information services provider of campus information system.Findings – The university lacks a common approach to decision making or forum for making comprehensive assessments of IT planning and funding strategy. The campus information system was developed in an uncoordinated manner, reflecting interests of different departmental units, and a decision support system is almost non‐existent. A new IT planning structure with clear roles and responsibilities is proposed to overcome existing barriers to effective campus information system.Originality/value – This is the first study to investigate the issue of IT governance, funding and structure in Malaysian universities using a case study approach.

Strategic information systems planning in Malaysian public universities

Purpose – The papers purpose is to investigate the current status, problems and benefits of strategic information systems planning implementation in Malaysian public universities.Design/methodology/approach – The study uses dual but mutually supportive strands of investigation, i.e. a questionnaire survey and interviews.Findings – Malaysian public universities are aware of the importance of SISP. While only one university has implemented SISP, 15 others are either at the implementation or planning stage. These universities are suggested to devote more time, efforts, and resources to successfully implement the SISP initiative.Originality/value – This is the first study to investigate SISP status and process in Malaysian public universities using a combination of quantitative and qualitative data.

Users' Perceptions of Various Aspects of Malaysian Internet Financial Reporting

The present study seeks to empirically investigate the perceptions of users of corporate annual report on the various aspects of internet financial reporting (IFR). Further, this paper examines the factors that influence companies in Malaysia to engage in IFR. Finally, perceptions of advantages and problems in using this new technology for financial reporting were also examined. The perceptions of users of corporate annual report were solicited using a survey mailed questionnaire of four different user-groups. The findings of this study suggested three main benefits to companies that engage in IFR: attracting foreign investors, promoting company wider to the public, and providing wider coverage. The findings also revealed that three main benefits to the users who collect financial information of companies via their website are: increasing timeliness and efficiency in obtaining financial information, making investment decision process easier and faster, and providing information for company inexpensively. The outcome of the analysis revealed that three factors that are perceived as important by responding firms to engage in IFR: enhancing corporate image, company teller with the technology development, and competitors in the industry. The findings also suggested three factors that inhibit firms from engaging in IFR: The required expertise from the company, the need to keep information updated to be of use, and the concern over security of information. Another important result revealed the increased information and analysis as the most important advantages from financial reporting on the Internet. Moreover, security problems are the disadvantages of placing financial information on the Internet. The evidence on Malaysia is relevant to other emerging capital markets. Finally, the implication of research findings and future research will also be discussed.

What drives global B2B e-commerce usage: an analysis of the effect of the complexity of trading system and competition pressure

ABSTRACT The purpose of this paper is to examine the conditions in which B2B e-commerce is most likely to diffuse widely at the country level. This paper examines the role of trading system complexity and pressure of competition on B2B EC diffusion by controlling Gross domestic product (GDP) per capita and Information and Communication Technology (ICT) infrastructure. Our sample comprises a pool of country-year dataset from 143 countries over a three-year period (2014–2016). The data were collected from Network Readiness Index Report and Global Competitiveness Report. The findings provide evidence that greater the complexity of trading relationships with the global economy and high level of pressure from the competition are the main forces for B2B use across countries. Consequently, the authors suggest that having a strong trade relationship with developed countries with matured B2B e-commerce practice is helpful in sustaining B2B e-commerce use across countries.

The contingent role of dependency in predicting the intention to adopt B2B e-commerce

ABSTRACT A review of existing Electronic Commerce adoption literature reveals that the prevailing theoretical frameworks implicitly assume that organizations are independent and have complete control over their decisions to adopt innovations. Given the fact that organizations are often constrained by and depend on their environment and exchange partners to survive, this paper proposes that Resource Dependency can either be a facilitator or inhibitor of the role of Technological, Organizational, and Environmental (TOE) motivating factors. Using 239 valid responses from supply chain managers in Jordan, the study found partial support for the role of Resource Dependency as a moderator. The findings provide insights on how Resource Dependency between partners drives different patterns of innovation acceptance among potential adopters, regardless of several technological and organizational motivations to innovate. The results suggest that predicting how innovation is diffused within a market needs a detailed understanding of the inter-dependence structure among the supply chain members.

An empirical analysis of the influence of entrepreneurial orientation on franchisees’ outlet performance and intention to stay

Although literature has established the relevance of entrepreneurial orientation (EO) in the performance of conventional firms, the constraining nature of franchise arrangement makes one wonders if the same relationship holds for companies operating under the business model. Using Nigeria – a country with high potential for franchise growth – as a context, this study aims to explore the relevant entrepreneurial orientation skills exhibited by franchisees and show the extent to which these skills influence their business performance and intention to remain.26 franchisees purposively selected from six local franchise brands in Nigeria were interviewed.The three classic entrepreneurial orientation factors of innovativeness, proactiveness and risk-taking were found to have varying influence on franchisees’ business outcomes. This study answers the calls for more in-depth understanding of the relationship between EO and firm performance generally and, franchise firm performance in particular.The value of this effort lies in the fact that it strengthens theory and updates literature on the subject.Based on the findings, specific recommendations are offered to help improve the practice of franchising in Nigeria.An Empirical Analysis of the Influence of Entrepreneurial Orientation on Franchisees’ Outlet Performance and Intention to Stay.

Mis-alignment between IT knowledge/skills importance and IT knowledge/skills integration level into the accounting curriculum in Egypt

Purpose - – This paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT knowledge/skills integration level in the accounting curriculum in the specific context of Egyptian universities. Design/methodology/approach - – Data were collected from a survey of 249 accountant lecturers by emails. Findings - – The results indicate that the most important technologies are generalized audit software, embedded audit modules/real-time modules, small business accounting software, computer-aided systems engineering tools, test data and tax return preparation software, and the most technologies integrated in the accounting curriculum in Egypt are wording processing, electronic spreadsheets and electronic presentations. These results mean there is a gap between what is required and what is integrated in the accounting curriculum. Originality/value - – This study is the first attempt to investigate the alignment between the IT required and integrated in the accounting curriculum, especially in Egypt.