Factors Influencing Quality Accounting Information Systems among Malaysian Private Organizations

Muhamad Khalil Omar, Shakerin Ismail, Lee Pei Ying and Toh Chin Yau

Investors evaluate their decisions based on the financial statements, thus they will always concern about the quality of accounting information. However, some users were of the opinion that the financial statements fail to satisfy their information needs. Therefore, this study emphasizes on the factors that will influence the quality of accounting information i.e. organizational structure, organizational culture and internal control system. This study was conducted among 100 accounting information systems users in Malaysia and results indicated that all factors shall predict the quality of accounting information system. The research is beneficial to organizations in implementing a quality accounting information system.

DOI : https://doi.org/10.21102/graf.2017.03.81.04