Evaluation of EFAS effectiveness in USM / Muhamad Syafiq Shamshudin

This study aims at evaluating the effectiveness of Electronic Financial and Accounting System (EFAS) in Universiti Sains Malaysia (USM). Several variables namely quality, flexibility, simplicity and reliability were chosen as they reflect the
classification of effective computerised accounting system. The objectives are to determine whether the selected independent variables have significant relationship to
the effectiveness of EFAS and which variable is the most contributing to the effectiveness of the system. In order to realize the study objectives, a questionnaire has been designed and distributed by hand to the staffs of Bursary Department and Finance Department of USM. The reason they were chosen as respondents is because they are the main users of this system. One-hundred questionnaires have been distributed, but only seventy-seven have been approved for the purposes of analysis and study. The methods of analysis use were frequencies analysis, reliability analysis, descriptive analysis, correlation analysis and regression analysis. It became evident from the results of the study that computerised accounting information
systems in USM namely EFAS is of a moderate level of quality, flexibility, simplicity and reliability. All variables had strong positive correlation with the effectiveness of the system. It is also noted that quality is the most contributing factor to the effectiveness. It was followed by reliability, flexibility and simplicity. Therefore, it can be concluded that this study was able to meet its objectives successfully