The concept of alignment or fit between accounting information system and accounting requirement information system capacity has been discussed for many years, and the alignment is deemed crucial in increasing firm performance.This study helps to evaluation the alignment of accounting information system, and this alignment affect the business performance, the specific context of small and medium sized enteprises in Ho Chi Minh City.Using a mail survey, data from firms» 224 was collected on the nineteen accounting information system characteristics so that AIS requirement and AIS capacity could be compared. Data was also collected on firm performanceCluster analysis was used to find three sets of groups which could be considered more aligned and less aligned and average alignedIn summary, this study has elaborate current understanding of AIS alignment, and has provided useful insights for executives, managers of SMEs in planning their IS implementation. More importantly, it opens up possibilities for further study of AIS alignment in SMEs, both in Malaysia and on a global basis.
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