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.
