1. UKM Learning and Research Repository
2. Master Thesis / Tesis Master
3. Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

Title:	Management accounting information and decision making in SME in Malaysia: the moderating role of cloud computing
Authors:	Mohammed Fadhil Farhan Al Lami (P76563)
Supervisor:	Ruhanita Maelah, Assoc. Prof. Dr.
Keywords:	Accounting Decision making SME Cloud computing Universiti Kebangsaan Malaysia -- Dissertations
Issue Date:	17-Nov-2017
Description:	Management accounting information (MAI) is defined as an information source that comprises both financial and non-financial information intended for the organisation's internal users. The objectives of this study are to examine the relationship between MAI and decision-making, and the role of cloud computing; and to determine the extent of the use of MAI and cloud computing among SMEs in Malaysia. Specifically, this study focuses on the influence of MAI on decision-making. Cloud computing is a modern technology to strengthen relationships. A resource-based view (RBV) is utilised as the underlying theory. Two hypotheses were developed to explain the relationships between the variables. The results from the questionnaires collected from 105 respondents were analysed using Smart Partial Least Squares (PLS) version 3.0 to test the research hypotheses. The findings based on analysis indicated that MAI is positively related to decision-making in SMEs in Malaysia. The findings also reveal that all the dimensions of MAI; namely, broad scope, timeliness, aggregation and integration are positively related to decision-making. In addition, the findings indicate that, as a modern technology, cloud computing strengthens the relationship between MAI and decision-making. It is hoped that the findings of this study have contributed to the literature in this field by providing empirical evidence concerning the influence of MAI on decision-making among SMEs in Malaysia. The study also examine the moderating role of cloud computing to strengthen the relationship between MAI and decision making. In addition, the findings from this study can be used by future researchers to further examine the relationship between MAI and decision-making, and the role of cloud computing in large companies in Malaysia or other countries.,Certification of Master's/Doctoral Thesis" is not available
Pages:	137
Publisher:	UKM, Bangi
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.