Adoption of computerized accounting information system (CAIS) among Malaysian smes

Abstract

SMEs represent a vital segment of the Malaysian economy. Previous studies had indicated that the adequacy and reliability of an accounting system appears to be important to the survival of SMEs. Today, with efficient computer operations such as the computerized accounting information system (CAIS), an adequate accounting system could be achieved much easier than via the manual method. However, despite having greater access to computer technology than before, the potential of information technology is still underexploited by many SMEs. Furthermore, early CAIS adopters might not have fully utilized the potential of the technology. CAIS is considered important for SMEs to plan, record, trace and report their financial transactions.