Articlegreen2009

Usage of accounting information among Malaysian bumiputra small and medium non-manufacturing firms

39 citations0/0 files storedUniversiti Utara Malaysia Institutional Repository (Universiti Utara Malaysia)

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Financial Literacy and Behavior Accounting and Organizational Management Decision Support System Applications

Abstract

This paper reports the results of a descriptive study which investigates usage of accounting information and computerized accounting information system (AIS) among non-manufacturing bumiputra small and medium sized firms (SMEs) in Malaysia,Using mail questionnaire survey,data was collected from 136 firms. Findings from this study suggest that uses of accounting information among the firm are varied,while uses of computerized AIS is minimal.Only a very small percentage of firm that prepared accounting information internally use computerized AIS.Furthermore, very few firm seek financial advice from accounting firm.This study provides important insights into the practice of financial management among bumiputra SMEs,which has received little attention thus far from academic, governmental and professional bodies.

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References

1995Understanding the small business sector 1999An Integrated Model of Information Systems Adoption in Small Businesses 2007Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms 2000Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities 2006The effect of business advisers on the performance of SMEs 2005Firm performance and AIS alignment in Malaysian SMEs 2001Growth and Performance of Manufacturing SMEs: The Influence of Financial Management Characteristics 2001Business Growth and Performance and the FinancialReporting Practices of Australian Manufacturing SMEs

Cited by

2014The Role of Accounting Services and Impact on Small Medium Enterprises (SMEs) Performance in Manufacturing Sector from East Coast Region of Malaysia: A Conceptual Paper 2016The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises 2013Computer-Based Accounting Systems in Small and Medium Enterprises: Empirical Evidence from a Randomized Trial in Nigeria 2013Factor Affecting the Computerised Accounting System (CAS) Usage in Public Sector

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