Factors Influencing Accounting Information System Implementation among Small and Medium Sized Enterprises in Malaysia

HRMARS - This study aims to investigate the factors influencing the implementation of the accounting information system (AIS) among small and medium-sized enterprises in Malaysia. The conceptual framework that is applied in this study is the Technology–Organization–Environment (TOE) model. The factors in this study have been developed into three perspectives, including technological context, organizational context and environmental context. Compatibility and relative advantage are included in the technological context, whereas top management support and competitive pressure are included in the organizational and environmental contexts, respectively. A total of 100 responses were collected. The tests that are utilized to analyse the data are descriptive analysis, correlation analysis, and regression analysis. This study finds that compatibility, relative advantage, top management support and competitive pressure have a significant impact on the implementation of AIS. It is believed that this study has contributed to the knowledge regarding AIS implementation and has provided useful insights for individuals who are willing to incorporate AIS into their business operation.