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Computerised Accounting Information Systems and Firm Performance: The Mediating Role of Transparency

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Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014)

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Abstract

Accounting information system (AIS) is central to an organisation, providing valuable data for decision-makers. While many studies look into the impact of technology fit and corporate governance (CG) on firm performance, this study investigates how a component of CG (transparency), capability of AIS, executive visions (EV) and information technology (IT) skill impact on firm performance. Using a resource-based view (RBV) framework, hypothesised relationships among variables of interest were examined based on data collected from 336 small and medium-sized enterprises (SMEs) in Malaysia. Results from partial least square (PLS) analysis suggest that effects of AIS on firm performance were partially moderated by information transparency, a component of CG, while a full moderation effect was found for EV and IT skill on firm performance. The results thus demonstrate the importance of transparency and AIS to a greater height, prompting SMEs to revisit their policies on AIS, staff training and largely transparency to better improve firm performance.

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Acknowledgements

The authors are thankful to the Ministry of Education of Malaysia, Universiti Teknologi MARA and the Edith Cowan University for providing financial assistance through the research project number 9096 NIAS AHMAD.

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Authors and Affiliations

  1. Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Pahang, Bandar Pusat Jengka, Malaysia

    Mohamad Azmi Nias Ahmad

  2. School of Commerce, University of South Australia, Adelaide, Australia

    Malcolm Smith

  3. Faculty of Business and Law, Edith Cowan University, Joondalup, Western Australia, Australia

    Zubaidah Ismail & Hadrian Djajadikerta

  4. Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Melaka, lor Gajah, Malaysia

    Mohd Saiyidi Mokhtar Mat Roni

Authors
  1. Mohamad Azmi Nias Ahmad
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  2. Malcolm Smith
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  3. Zubaidah Ismail
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  4. Hadrian Djajadikerta
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  5. Mohd Saiyidi Mokhtar Mat Roni
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Correspondence to Mohamad Azmi Nias Ahmad .

Editor information

Editors and Affiliations

  1. Universiti Teknologi MARA Pahang, Bandar Pusat Jengka, Pahang, Malaysia

    Mohd Amli Abdullah

  2. Universiti Teknologi MARA Pahang, Bandar Pusat Jengka, Pahang, Malaysia

    Wan Kalthom Yahya

  3. Universiti Teknologi MARA Pahang, Bandar Pusat Jengka, Pahang, Malaysia

    Nazirah Ramli

  4. Universiti Teknologi MARA Pahang, Bandar Pusat Jengka, Pahang, Malaysia

    Siti Rosiah Mohamed

  5. Universiti Teknologi MARA Pahang, Bandar Pusat Jengka, Pahang, Malaysia

    Badli Esham Ahmad

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Nias Ahmad, M.A., Smith, M., Ismail, Z., Djajadikerta, H., Roni, M.S.M.M. (2016). Computerised Accounting Information Systems and Firm Performance: The Mediating Role of Transparency. In: Abdullah, M., Yahya, W., Ramli, N., Mohamed, S., Ahmad, B. (eds) Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014). Springer, Singapore. https://doi.org/10.1007/978-981-10-1458-1_5

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  • DOI: https://doi.org/10.1007/978-981-10-1458-1_5

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  • Publisher Name: Springer, Singapore

  • Print ISBN: 978-981-10-1456-7

  • Online ISBN: 978-981-10-1458-1

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