Usefulness of management accounting information in decision making among SMEs: the moderating role of cloud computing / Ruhanita Maelah, Mohammed Fadhil Farhan Al Lami and Gheyath Ghassan

Maelah, Ruhanita and Al Lami, Mohammed Fadhil Farhan and Ghas, Gheyath (2021) Usefulness of management accounting information in decision making among SMEs: the moderating role of cloud computing / Ruhanita Maelah, Mohammed Fadhil Farhan Al Lami and Gheyath Ghassan. Asia-Pasific Management Accounting Journal, 16 (1). pp. 59-92. ISSN 1675-3194

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Abstract

Small and medium sized enterprises (SMEs) are the biggest contributors to the Malaysian economy with more than a third of total gross domestic product (GDP) delivered by these industries. In a competitive business environment, SMEs need to utilize information and technology in making decisions. This study aimed to see the relationship between management accounting information (MAI), decision-making, and cloud computing among SMEs in Malaysia. A quantitative research design utilizing survey questionnaires were used to collect the data. The survey was conducted on 384 Malaysian small and medium-sized enterprises in various sectors. The study obtained 105 useable responses which were analysed using Smart PLS 3.0 (Partial Least Square). The study found all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, positively related to decision-making. The findings also indicated that cloud computing moderated the relationship between MAI and decision-making. The results provided evidence for organizations to realize the importance of MAI, and strategize how to relate to information characteristics in decision-making. Moreover, it enhances the understanding of SMEs on the role of cloud computing, in light of competitive business environments. Future studies have the opportunity to expand the scope to include samples from other geograpical areas and enhance data collection through case studies and interviews to understand the issue in-depth.

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Item Type: Article
Creators:
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Maelah, Ruhanita
UNSPECIFIED
Al Lami, Mohammed Fadhil Farhan
UNSPECIFIED
Ghas, Gheyath
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Industry > Small and medium-sized business. History
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pasific Management Accounting Journal
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 16
Number: 1
Page Range: pp. 59-92
Item ID: 47456
Uncontrolled Keywords: Management accounting information (MAI), cloud computing, decision-making, SMEs
URI: https://ir.uitm.edu.my/id/eprint/47456

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47456

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