AIS alignment and firm performance among audit firms in East Malaysia / Salawati Sahari

Investment in information technology systems involved huge sums of money. The situations face by number of firms is that, the investment may not be able to generate the benefits of using this information technology in terms of profitability. Thus, in order to ensure a return on the investment of thi...

Full description

Saved in:
Bibliographic Details
Main Author: Sahari, Salawati
Format: Thesis
Language:English
Published: 2008
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/43530/1/43530.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uitm-ir.43530
record_format uketd_dc
spelling my-uitm-ir.435302021-03-16T09:22:16Z AIS alignment and firm performance among audit firms in East Malaysia / Salawati Sahari 2008-01 Sahari, Salawati Investment, capital formation, speculation Information technology. Information systems Investment in information technology systems involved huge sums of money. The situations face by number of firms is that, the investment may not be able to generate the benefits of using this information technology in terms of profitability. Thus, in order to ensure a return on the investment of this information technology system, it is a concern that the capacity shall be balance with the requirements. Meaning, too much capacity will be redundant and costly, but too little capacity (that did not meet the requirements) will not get the work done. By employing Information Processing Theory, the results obtained are consistent with the prediction that when the AIS capacity and AIS requirements have high alignment, it will give positive effect to the firm’s performance. This study also reveals that different AIS characteristics have different level of AIS alignment. Among AIS characteristics that having high AIS alignment scores are speed of reporting, summary report sections, and immediate reporting had high alignment scores, whereas precise target, sub unit interactions, and market information had low alignment scores. 2008-01 Thesis https://ir.uitm.edu.my/id/eprint/43530/ https://ir.uitm.edu.my/id/eprint/43530/1/43530.pdf text en public masters Universiti Teknologi MARA, Cawangan Sarawak Faculty of Accountancy
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
topic Investment
capital formation
speculation
Investment, capital formation, speculation
spellingShingle Investment
capital formation
speculation
Investment, capital formation, speculation
Sahari, Salawati
AIS alignment and firm performance among audit firms in East Malaysia / Salawati Sahari
description Investment in information technology systems involved huge sums of money. The situations face by number of firms is that, the investment may not be able to generate the benefits of using this information technology in terms of profitability. Thus, in order to ensure a return on the investment of this information technology system, it is a concern that the capacity shall be balance with the requirements. Meaning, too much capacity will be redundant and costly, but too little capacity (that did not meet the requirements) will not get the work done. By employing Information Processing Theory, the results obtained are consistent with the prediction that when the AIS capacity and AIS requirements have high alignment, it will give positive effect to the firm’s performance. This study also reveals that different AIS characteristics have different level of AIS alignment. Among AIS characteristics that having high AIS alignment scores are speed of reporting, summary report sections, and immediate reporting had high alignment scores, whereas precise target, sub unit interactions, and market information had low alignment scores.
format Thesis
qualification_level Master's degree
author Sahari, Salawati
author_facet Sahari, Salawati
author_sort Sahari, Salawati
title AIS alignment and firm performance among audit firms in East Malaysia / Salawati Sahari
title_short AIS alignment and firm performance among audit firms in East Malaysia / Salawati Sahari
title_full AIS alignment and firm performance among audit firms in East Malaysia / Salawati Sahari
title_fullStr AIS alignment and firm performance among audit firms in East Malaysia / Salawati Sahari
title_full_unstemmed AIS alignment and firm performance among audit firms in East Malaysia / Salawati Sahari
title_sort ais alignment and firm performance among audit firms in east malaysia / salawati sahari
granting_institution Universiti Teknologi MARA, Cawangan Sarawak
granting_department Faculty of Accountancy
publishDate 2008
url https://ir.uitm.edu.my/id/eprint/43530/1/43530.pdf
_version_ 1783734694546767872