Open AccessMANAGEMENT ACCOUNTING INFORMATION USEFULNESS AND CLOUD COMPUTING QUALITIES AMONG SMALL MEDIUM ENTERPRISES
Author(s) -
Ruhanita Maelah,
Mohammed Fadhil Farhan Al Lami,
Gheyath Ghassan
Publication year - 2020
Publication title -
international journal of management studies/international journal of management studies
Language(s) - English
Resource type - Journals
eISSN - 2232-1608
pISSN - 2180-2467
DOI - 10.32890/ijms.26.1.2019.10511
Subject(s) - cloud computing , scope (computer science) , business , small and medium sized enterprises , accounting , dimension (graph theory) , accounting information system , usability , information technology , accountability , competitive advantage , knowledge management , computer science , marketing , finance , mathematics , human–computer interaction , political science , pure mathematics , law , programming language , operating system
Small-to-medium enterprises (SMEs) stand to benefit and become competitive by utilizing information and communication technologies. Despite constraints faced by SMEs in adopting management accounting practices, it is imperative that management accounting information (MAI) be utilized to attain effective and efficient business operations. SMEs can benefit from cloud computing through the reduction of operating costs related to new technology adoption. In acknowledging the significance of cloud computing and MAI, this study examined the extent of MAI usefulness and qualities of cloud computing among Malaysian SMEs. Through self-administered questionnaires, a total of 105 respondents’ feedback was analyzed. The usefulness of MAI is a result of the availability and importance of each dimension’s items (timeliness, aggregation, scope, and integration). The findings also showed that the qualities of cloud computing (agility, assurance, accountability, financial, security and privacy, performance, and usability) can be considered as important; thus indicating the extent of technology utilization among SMEs. Keywords: Management accounting information, cloud computing, small-to-medium enterprises.