Factors that Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in University Utara Malaysia

Abstract

The purpose of this study is to investigate factors that affect accounting information system imp lementation and accounting informat ion quality fro m Universit i Utara Malaysia student's points of view. It examines the effect of hu man resources, data quality and management commit ment on accounting information system and information quality. A survey of 119 respondents is selected to gather information's to test the study hypotheses. The main findings indicate that there is significant relationship between management co mmit ments, data quality and accounting info rmation system. However, the relation is not significantly related to human resources. Furthermore, the relat ion between management commit ment and data quality are not significantly related to accounting informat ion quality but significantly related to accounting information system and hu man resources. The study recommends that co mprehensive training programmes to get the sufficient knowledge in accounting informat ion system implementation and the importance of data quality, furthermore, top management should support AIS imp lementation to get full benefit of accounting information system.