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.
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