Case Study About Accounting Information System

In exploring the Accounting Information System (AIS) in Malaysian Higher Education Institutions (HEIs), this study investigates the alignment between the characteristics of decision useful information requirements and AIS capacity in the decision-making process among Malaysian Higher Education Heads of Department, and its impact on cost conscious strategy is also examined. Using a survey, data from 11 public universities in Malaysia were collected on the characteristics of decision useful information.

This study attempts to fill the gap of the alignment between the characteristics of information requirements and information processing capacity. The central idea is that, to have a significant impact on the organizational performance that is cost conscious strategy, organizational characteristics of information processing capacity must suit its information requirements. In addition, this study will explore the impact of the alignment between organizational information requirements and the information processing capacity on the success of AIS implementation, and also the relationship between AIS success and organizational performance.

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