Abstract
AbstractThe aspects of life and industry and also model and principles of business has changed significantly parallel with the phenomena of rapid growth in today’s digital age. In addition, the Information and Communications Technology (ICT) will give significant affects to digital economy. Therefore, in the case of fully utilizing the technology, conventional business systems is highly recommending to replace by ICT which is believed as the best platform that could lead the firm to be more competitive in the current market. On the other hand, one of the factor to ensure the effectiveness and efficiency of the business is management accounting information (MAI). MAI is a primary information source for planning, decision-making and control which is crucial for business in achieving competitive advantage. The main focus of this study is to investigate the relationship between MAI and performance moderated by digital inclusion among SMEs in Malaysia. Resource Based View (RBV) has been used as the underpinning theory, which expect that digital inclusion moderates the relationship between MAI and performance. The data was collected by survey method using questionnaires and distributed to SMEs in Malaysia. Based on the samples of 338 respondents the study employs Structured Equation Model (SEM) using SmartPLS 3 software to analyze the data. The results reveal that MAI (include broad scope, timeliness and integration) has a positive direct effect on performance. However, there is no evidence that digital inclusion moderating the relationship between MAI and performance. The finding of this study suggest that SMEs in Malaysia should include all information needed in their management accounting system., quickly and effectively disseminate the information to the relevant parties and integrate the information between departments in order to improve the performance of the organization.KeywordsManagement accounting informationDigital inclusionSME performanceResource based view
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