Examining AIS Software and Co-operative Performance in Malaysia

  • Mohd Hadzrami Harun Rasit Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Mohammad Azhar Ibrahim Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Keywords: Accounting information systems, Information systems resources, AIS software, Resource-based view, Co-operative, Performance


Accounting information systems (AIS) is essential to process business data into useful information. Indeed, empirical evidence suggested that the use of AIS has a positive impact on firm performance. Previous studies were concentrating on small and medium-sized enterprises (SMEs) and public listed companies leaving a gap in the co-operative literature. Furthermore, the users of different types of AIS software that contribute towards improving the firm performance were not adequately explored. As such, this paper draws on the resource-based view (RBV) to examine the gap issue. Using mail questionnaire survey, data were collected from 120 co-operatives. Findings from this study suggest that commercial and developed-in-house AIS software are mostly used by co-operatives. Also, the findings suggest that co-operatives performance is not associated with the types of AIS software used by the co-operatives. This study provides valuable insights into the implementation of AIS among Malaysian co-operatives, which has received little attention thus far from academic, governmental and professional bodies.


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How to Cite
Harun Rasit, M. H., & Ibrahim, M. A. (2017). Examining AIS Software and Co-operative Performance in Malaysia. Indian-Pacific Journal of Accounting and Finance, 1(3), 4-12. https://doi.org/10.32890/ipjaf.2017.1.3.19
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