Computer-Based Accounting Systems: The Case of Manufacturing-Based Small and Medium Enterprises in the Northern Region of Peninsular Malaysia

Abstract

Kajian ini menguji status penggunaan sistem perakaunan berkomputer (CBAS) di kalangan industri kecil dan sederhana di Wilayah Utara Semenanjung Malaysia. Dapatan kajian menunjukkan bahawa tahap penggunaan CBAS adalah melebihi sembilan puluh peratus. Walau bagaimanapun, CBAS yang digunapakai pada umumnya adalah di peringkat asas yang mana majoriti syarikat hanya menggunakan CBAS untuk tempoh enam tahun atau kurang. Dapatan kajian menunjukkan bahawa tempoh penggunaan CBAS berhubung langsung secara positif dengan kualiti keseluruhan CBAS. Hasil kajian juga mendapati hubungan di antara kematangan kepenggunaan CBAS dan usia sesebuah syarikat adalah berkait rapat pada arah positif. Walau bagaimanapun, dapatan kajian tidak menemui kesan positif usia dan saiz perniagaan dengan bentuk pemilikan ke atas pengunaan CBAS. Kata kunci: Penggunaan sistem perakaunan berkomputer, teknologi maklumat, industri kecil dan sederhana This study investigates the status of computer-based accounting systems (CBAS) adoption among small and medium manufacturing firms (SMEs) in the northern region of Peninsular Malaysia. Results show that over ninety percent of the firms have adopted CBAS. The adoption of CBAS, however, is still at the beginning stage as majority of the firms only adopted CBAS in the last six years or less and the depth of the CBAS system adopted is behind that of industrialized countries. The results showed that years of adoption are positively correlated with the overall quality of the CBAS adopted. Further investigations on the relationships between CBAS use items and factors that were expected to affect CBAS use indicate that the maturity stage of CBAS adoption was significantly positively correlated with age of business. However, the results did not find evidence supporting previous research that argued age and size of the firms as well as the type of ownership influence the adoption of CBAS. Key words: Adoption of computerized accounting systems, information technology, small and medium enterprises