Abstract
This research was conducted with 46 respondents at ten organisations within manufacturing firms in Thailand. The results indicate that the factors influencing AIS adoption defines 25 factors; from the case studies these were categorised into four groups: organisation factors, stakeholder factors, technology factors, and external factors. The results found that factors impact on information quality management in accounting information systems adoption defines as Accounting Stages, Education and Training, Financial Reporting, Implementation of data, Input Control, Internal Control, Management Support, Nature of the accounting, Organisation Culture, Organisation Size, Support and Maintenance, Team work and communication, Accountant, Human IT resource, Manager Accounting, personnel experience and competency, Top management, Information technology, Accounting Firms, Accounting Standard, Government Agencies, IT governance, IT-enabled intangible resource, Laws and Legal environment, and Vender. As a result, the empirical evidence suggests that organisation should understanding of the importance of influences factors for chooses and use of software and hardware to support operations, strategic management, and decision making in accounting information systems adoption. This information should be considered in adopting AIS in order to improve its effectiveness.
Highlights
Accounting is important to report financial information for a business entity and a service activity
The results indicate that the factors influencing AIS adoption defines 25 factors; from the case studies these were categorised into four groups: organisation factors, stakeholder factors, technology factors, and external factors
The results found that factors impact on information quality management in accounting information systems adoption defines as Accounting Stages, Education and Training, Financial Reporting, Implementation of data, Input Control, Internal Control, Management Support, Nature of the accounting, Organisation Culture, Organisation Size, Support and Maintenance, Team work and communication, Accountant, Human information technology (IT) resource, Manager Accounting, personnel experience and competency, Top management, Information technology, Accounting Firms, Accounting Standard, Government Agencies, IT governance, IT-enabled intangible resource, Laws and Legal environment, and Vender
Summary
Accounting is important to report financial information for a business entity and a service activity. The function provides and analyses financial information that is intended to be useful in making economic decisions (Sirisom et al, 2008). Elements which are financial in nature include business entities, government departments, charitable organisations and not-for-profit organisations, family units and individuals. They all engage in economic activities which involve decision making about allocating available resources effectively. AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making (Ismail & King 2005; Sirisom et al 2008).
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