PhD Proposal Presentation by: Mohamad Nias Ahmad
The School of Accounting, Finance and Economics invites you to a PhD Proposal Presentation by Mohamad Nias Ahmad
Today, many small and medium enterprises (SMEs) are facing problems that hinder the full implementation of computerized accounting information systems (CAIS). These problems are related to human resources incapable of using the systems, and organizational inability to adopt the technology and align it with the business and company strategic policy (Cragg, 2008; Cragg, et al., 2011; Cragg, et al., 2002; Gibb, 1996; Ussahawanitchakit & Yeunyong, 2009).
The purpose of this study is to empirically test the impact of CAIS on corporate governance, focusing on the transparency aspects of corporate governance. Accounting information systems (AIS) with a 'good fit' (Benford & Hunton, 2000) and 'highly praised' corporate governance practices have been shown to lead to good firm performance (Che Haat, et al., 2008), and while the literature has examined the effects of AIS fit on firm performance, few studies have looked at the link between CAIS, corporate governance and firm performance. Similarly, while the impact of strategic decision making and corporate governance on firm performance has been widely studied, the role of AIS in this relationship is less clear.
Since AIS forms the backbone of a firm's business information infrastructure (Mauldin & Richtermeyer, 2004), both the strategic decision making process and corporate governance, particularly the transparency dimension, rely on information derived from the system. Data for the study will be collected from primary sources; the sample will be drawn from manufacturing, services and agricultural sectors among middle managers of medium-size companies in Malaysia who are using CAIS. Outcomes of this study will contribute to the body of knowledge on AIS, corporate governance and SMEs, while helping to trigger interest among SMEs in the importance of having reliable accounting software to produce quality reports.
Date: Thursday 2nd August
Location: Joondalup campus, building 31, room 447.
For more information contact Bev Lurie, or phone (08) 6304 5237.