• AZBARIYAH AZIZ Faculty of Business, International University Malaya Wales (IUMW), Kuala Lumpur, Malaysia.
  • AINUL ZARINEY AZIZ Faculty of Business, International University Malaya Wales (IUMW), Kuala Lumpur, Malaysia.
  • ISMAIL NIZAM Faculty of Business, International University Malaya Wales (IUMW), Kuala Lumpur, Malaysia.
  • DIVYA PURUSOTHAMEN Faculty of Business, International University Malaya Wales (IUMW), Kuala Lumpur, Malaysia.




knowledge management, top management support, user training, organizational culture, accounting information system (AIS)


This research study investigates the determinants influencing the accounting information systems quality in Malaysia. In the research, a quantitative approach was used to conduct an explanatory study, and a questionnaire was designed to collect data from audit firm employees at the middle level of management. A sample size of 130 respondents was used to collect data using the convenience sampling methodology via questionnaires that were sent through email to HR departments in the audit firms. The researcher adopted the following factors Knowledge Management, Top Management Support, User Training and Organizational Culture to examine their impact on accounting information quality. The Statistical Package for Social Sciences (SPSS) version 28 was used to test hypotheses. The findings reveal that there is a positive significant impact of Knowledge Management, Top Management Support, and User Training on the quality of AIS. However, organizational Culture found to have a negative insignificant impact on the quality of AIS in Malaysia. Based on the research results, some key intuitive recommendations were proposed to improve Malaysian companies' accounting information systems.


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How to Cite

AZIZ, A., AZIZ, A. Z., NIZAM, I., & PURUSOTHAMEN, D. (2023). FACTORS INFLUENCING THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN MALAYSIA. Quantum Journal of Social Sciences and Humanities, 4(5), 1–15. https://doi.org/10.55197/qjssh.v4i5.228