Factors Infuencing the Effectiveness of Information System

Implementation Among Small and Medium Manufacturing

Enterprises in Malaysia
NOOR AZIZI ISMAIL
College of Business
Universiti Utara Malaysia
ABSTRACT
This study examined information system (IS) effectiveness and its infuence factors in the specifc
context of small and medium manufacturing enterprise (SME). The model evaluated the importance of
manager participation in IS implementation, manager IS knowledge and accounting knowledge, and
external experts (vendors, consultants, government agencies, and accounting frms) for IS effectiveness.
The sample included 232 SMEs registered with the Federation of Malaysian Manufacturers. The
results showed that manager accounting knowledge, and the effectiveness of vendors and accounting
frms, are essential for IS effectiveness. Overall, the results suggested that managers of SMEs need
to acquire suffcient accounting knowledge to help them better understand business information
requirements. Secondly, SMEs should engage qualifed vendors who have experience and understand
unique characteristics of SMEs to overcome their lack of IS knowledge. SMEs should also exploit their
good relationship with accounting frms to help them implement effective IS. Finally, it is important for
SMEs to learn from their IS implementation so that opportunities can be recognised and priority given
to initiatives that help IS support their information needs.
Keywords: Information systems effectiveness; information systems success; information technology
adoption; small and medium enterprise; Malaysia.
ABSTRAK
Artikel kajian ini mengkaji keberkesanan sistem maklumat and faktor-faktor yang mempengaruhi
keberkesanan dalam konteks frma yang bersaiz kecil dan sederhana (IKS). Model kajian menilai
kepentingan penglibatan pengurus dalam proses pembangunan sistem maklumat, pengetahuan
perakaunan dan sistem maklumat pengurus, dan penglibatan pakar luaran seperti pembekal, perunding,
agensi kerajaan dan frma perakaunan terhadap keberkesanan sistem maklumat yang dibangunkan oleh
frma IKS. Sampel kajian terdiri dari 232 frma IKS yang berdaftar dengan Persatuan Pekilang Malaysia.
Dapatan kajian menunjukkan bahawa pengetahuan perakaunan pengurus dan penglibatan pembekal
serta frma perakaunan telah memainkan peranan yang penting dalam menentukan keberksanan
pembangunan sesebuah sistem maklumat frma IKS. Secara keseluruhannya, dapatan daripada kajian
ini mencadangkan supaya pengurus-pengurus frma IKS perlu mempunyai ilmu perakaunan yang
mencukupi bagi membantu memahami keperluan maklumat perniagaan mereka. Kedua, frma IKS
perlu mendapatkan khidmat nasihat daripada pembekal yang bertauliah dan berpengalaman serta
memahami ciri-ciri unik frma IKS bagi mengatasi kekurangan pengetahuan mereka dalam bidang
sistem maklumat. Firma IKS juga perlu memanfaatkan hubungan baik mereka dengan frma perakaunan
bagi membantu mereka membangunkan sistem maklumat yang berkesan. Akhir sekali, frma IKS perlu
belajar daripada proses pembangunan sistem maklumat mereka bagi membolehkan mereka mengenal
pasti peluang serta memberikan keutamaan kepada usaha-usaha yang dapat membantu menyokong
keperluan maklumat mereka.
Malaysian Management Journal 13 (1 & 2), 21-34 (2009)
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Malaysian Management Journal 13 (1 & 2), 21-34 (2009)
INTRODUCTION
Governments and economists view small and
medium enterprise (SME) sector as the mechanism
by which national growth is created (Pollard
& Hayne, 1997). Therefore, the fexibility and
responsiveness of SMEs to adapt to changing
demands is a key component of the countrys
economic growth strategy (Hunter & Long,
2003). In 2006, the Malaysian National SME
Development Council reported that the SME sector
comprised 99.2% of total business establishments
and employed more than 5.6 million workers.
The SME sector also contributed 32% of the
real gross domestic product (GDP) and 19% of
the total export value of the country. These data
demonstrated that SMEs are essential for the
prosperity of Malaysia.
As an economy based on knowledge
emerges, information is considered crucial for the
survival of any organisation, including SMEs (de
Guinea, Keoley & Hunter, 2005). Furthermore, the
globalisation of products, services, markets, and
competition has increased the need for fexibility,
quality, cost effectiveness, and timeliness (Hunter
and Long, 2002). A key resource for attaining
these requirements is an effective information
system (IS) (de Guinea et al., 2005). Hunter and
Long (2002) claimed that IS has revolutionised
business practices and now plays a more central
part of business strategies. Effective IS would
lead to more available and more quickly retrieved
information including external information,
internal information, and previously encountered
information (Huber, 1990).
SMEs , however , have uni que
characteristics compared to their larger
counterparts. In fact, many studies had found
that firm size is directly associated with IS
effectiveness (de Guinea et al., 2005). The concepts
of resource poverty and technology diffusion
could provide an explanation for this uniqueness.
According to Thong, Yap, and Raman (1996),
resource poverty refers to the lack of fnancial and
human resources. Similarly, technology diffusion
theory argued that lack of knowledge inhibits frms
from implementing IS. In case of SMEs, the lack
of fnancial resources and internal expertise has
forced them to make minimal commitments to IS
implementation. For example, Cragg and King
(1993), Ballantine, Levy, and Powell (1998), and
Duxbury, Decady, and Tse (2002) found that the
main perceived barriers to the IS implementation
among SMEs were the lack of time, fnancial
resources, and skilled personnel. Therefore, SME
managers tend to make business decisions on
ad-hoc basis (Marriot & Marriot, 2000). While
SMEs are considered fexible organisations that
facilitate rapid and accurate assessment of their
environment in order to respond to the goal of
gaining opportunities (El Louadi, 1998), this
approach often leads to an absence of formal
business and IS planning (Ballantine et al., 1998).
Consequently, results regarding large business,
in particular relating to IS environment, may not
apply to SMEs (Raymond, 1985). Therefore,
Burgess (2002) suggested that there is a need to
conduct additional research within the specifc
framework of SME.
This study had two main objectives.
The frst objective was to explore the level of
IS sophistication, manager participation in IS
implementation, manager IS knowledge, manager
accounting knowledge, and the effectiveness of
external experts commonly engaged by SMEs.
Secondly, combining the theory of technology
diffusion with the resource-based theory of the
frm, this study aimed to identify factors that
infuence IS effectiveness in the specifc context
of manufacturing SMEs in Malaysia. This issue
is worthy of study for several reasons. Firstly,
Malaysia is seeking rapid developments of its
technology-based environment. The establishment
of the Multimedia Super Corridor (MSC) and
the National Information Technology Agenda
(NITA) in 1996 placed a priority on Malaysia to
create a new generation of knowledge workers.
These efforts are consistent with the increasing
globalisation of demand and the utilisation of
information technology as a competitive weapon.
Secondly, SMEs represent about 91% of the total
manufacturing establishments, thus having a
signifcant role in the countrys industrialisation
programme (Ismail & King 2005). Despite this,
the extent, mode, and quality of IS adoption among
Malaysian SMEs are still lagging behind those of
developed countries (Ismail, Tayib, & Abdullah
2003). Thus, a study investigating the factors that
infuence IS effectiveness may deepen current
understanding of IS implementation in SMEs
not only in Malaysia but also other developing
countries of similar interest and environment. The
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Malaysian Management Journal 13 (1 & 2), 21-34 (2009)
fndings may also highlight the effectiveness of
the policies and directions set by the Malaysian
government.
Using technology diffusion and resource-
based theories as a theoretical foundation, the
next sections explain the theoretical background
of the study and development of the research
model, involving seven hypotheses about seven
variables which were identifed as likely to be
associated with IS effectiveness. In the following
sections, the results are discussed, the theoretical
and practical implications are described, and the
limitations of the study are identifed.
THEORETICAL BACKGROUND
This study combined the theory of technology
diffusion (Attawell, 1992) with the resource-
based theory of the frm (Wennerfelt, 1995). Both
theories have been adopted by previous researchers
as a theoretical foundation to investigate the roles
of managerial commitment and external IS experts
to overcome the lack of knowledge and resources
that SMEs face in the implementation of IS and,
therefore, could infuence the effectiveness of
their IS (Thong et al., 1996; Thong, 1999, 2001;
de Guinea et al., 2005).
According to Attawells (1992) theory
of technology diffusion, businesses tend to delay
technology adoption due to the lack of knowledge
about how to implement and operate IS. For
example, Ballantine et al. (1998) found the lack of
skilled personnel leads to the absence of business
and IS strategies in SMEs. Ismail and King (2007)
argued the lack of manager understanding of
strategic accounting information inhibits SMEs
from aligning their accounting information
systems (AIS) capacity with AIS requirements.
Similarly, Marriot and Marriot (2000) found
that financial awareness among managers of
SMEs varies considerably which then leads to
ineffective IS implementation in many SMEs. In
these circumstances, Thong et al. (1996), Thong
(2001), Yap and Thong (1997), and de Guinea et
al. (2005) argued that mediating entities, such as
vendors, consultants, and government agencies,
could play a vital role in the diffusion of IS. While
the business managers could provide the expertise
in their areas of operation (de Guinea et al., 2005),
a combination of advice from several external
experts could provide relevant information for
effective IS implementation. In addition to the
three external experts commonly found in the IS
literature, Davis (1997) and Mitchell, Reid, and
Smith (2000) argued that accounting frms could
also play a major role in IS implementation for
SMEs. While accounting frms could advise SMEs
in the areas of costing, expenditure, and cash fow
to support monitoring and control (Mitchell et al.,
2000), consultants and vendors could help them
choose the right technology to match the business
information requirements (Yap, Soh, & Raman,
1992; de Guinea et al., 2005). Consequently,
the support of these external experts lowers the
absence of both informational and technical
knowledge regarding IS implementation that
SMEs face.
Furthermore, Wennerfelts (1995)
resource-based theory of firm stated that
businesses are collections of resources where the
value of a resource is partially contingent upon
the presence of other resources. Since SMEs often
operate under severe time, fnancial, and expertise
constraints (Cragg & King, 1993), they tend to
control their limited funds for IS purposes (Yap,
1989; Thong, Yap, & Raman, 1994). Nevertheless,
Thong (2001) argued that managers of SMEs
have the power to commit resources toward the
implementation of IS. In this case, managerial
commitment can be a major factor that would
contribute to the successful implementation of IS
projects. Their commitment can be in the form of
having suffcient IS and accounting knowledge,
and active participation in IS implementation.
Therefore, taking technology diffusion and
resource-based theory into consideration, the
conceptual model for this study theorised that
managerial commitment and external expertise
are factors that can alleviate the knowledge barrier
and resource poverty that SMEs face in their use
and implementation of IS.
The i mport ance of management
commitment for IS effectiveness in SMEs has been
recognised consistently in the MIS literature (Yap
et al., 1992; Cragg & King, 1993; Thong et al.,
1996; Igbaria, Zinatelli, Cragg, & Carage, 1997;
Thong, 1999, 2001; Seyal & Abd Rahman, 2003;
de Guinea et al., 2005). According to Yap (1989),
there are two reasons why managers support IS
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Malaysian Management Journal 13 (1 & 2), 21-34 (2009)
implementation. Firstly, managers are in the best
position to identify business opportunities for the
exploitation of IS. The reason is that managers are
the ones who understand their businesses the best
(Thong et al., 1996). Thus, managers can bring
IS into alignment with corporate objectives and
strategies (Jarvenpaa & Ives, 1991). Secondly, IS
implementation requires substantial investment
and has an impact on the whole organisation
(Yap, 1989). In the case of SMEs, managers
have the authority to ensure suffcient allocation
of resources and create a more conducive
environment for IS implementation (Lucas,
1981). In addition, managerial commitment in
the form of IS knowledge and participation in
IS implementation would encourage users to
develop positive attitudes toward the use of IS,
and contribute to a smoother transition in the
way work is achieved between non-use and use
of IS (Thong et al., 1996). Furthermore, Igabria
et al. (1997), Foong (1999), and de Guinea et al.
(2005) found that management commitment is
positively associated with the perceived ease of
use and perceived usefulness of IS within SMEs.
Therefore, management commitment toward IS
can make the difference between successful and
unsuccessful IS implementation (de Guinea et al.,
2005).
IS effectiveness is one of the most
common dependent variables in MIS literature
(DeLone & McLean, 1992; Thong et al., 1996;
Seddon, 1997; Foong, 1999; Thong, 2001).
Raymond (1990) defined IS effectiveness as
the extent to which IS actually contributes to
achieving organisational goals. However, IS
researchers are still wrestling with the problem
of which construct has the greatest infuence on
IS since the defnition and conceptualisation of
IS effectiveness vary considerably among studies
(de Guinea et al., 2005). Among the popular
measures of IS effectiveness include IS usage (Lai,
1994; Magal & Lewis, 1995; Foong, 1999), user
satisfaction (Bailey & Pearson, 1983; Montazemi,
1988; Yap et al., 1992; Raymond & Bergeron,
1992; Foong, 1999), and project success, service
success, and economic success (Soh et al., 1992).
In an attempt to present an integrated
view of the diverse approaches to defning IS
effectiveness, DeLone and McLean (1992)
synthesised a six-dimensional taxonomy based
on a review of 180 published conceptual and
empirical studies, namely, system quality,
information quality, system use, user satisfaction,
individual impact, and organisational impact
(Hunton & Flowers, 1997). Systems quality
focuses on technical characteristics of the IS itself,
such as system reliability, features and functions,
and response time. Information quality refers
to quantitative and qualitative characteristics
of the IS output, such as information clarity,
completeness, usefulness, and accuracy. System
use refects recipient consumption of the IS output
such as regularity of use, number of queries,
duration of use, and frequency of report requests.
User satisfaction indicates recipient response to
the IS such as overall satisfaction, enjoyment,
difference between information needed and
received, and software satisfaction. Individual
impact refers to the effect of information
on recipient attitude and behaviour, such as
design effectiveness, problem identification,
and improved individual productivity. Finally,
organisational impact measures the effect of
information on organisational performance
indicators, such as contribution to achieving goals,
cost/beneft ratio, overall productivity gains, and
service effectiveness.
While many models have been proposed,
IS effectiveness in this study was assessed using
DeLone and McLeans (1992) model. Ballantine
et al. (1998) described the model as one of the
more complete and better known. According to
Ballantine et al. (1998), the model consolidates
previous research, classifes the measures of IS
effectiveness into plausible groupings, and thus
has intuitive appeal, begins to identify different
stakeholder groups in the process, and a number
of researchers have considered it to be a suitable
foundation for further empirical and theoretical
research, and as such it has met with general
acceptance. However, with the exception of
Al-Mushayt (2000), previous studies examined
the model on a piecemeal basis. Al-Mushayts
(2000) study represented the first attempt to
validate DeLone and McLeans (1992) model as a
summated measure for IS effectiveness in a large
business setting. Results of the study suggested
that the model is valid, unidimensional, and
reliable, and can be summated. Therefore, using
similar constructs used by Al-Mushayt (2000), this
study examined IS effectiveness and its infuence
factors in the specific context of Malaysian
manufacturing SMEs.
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Malaysian Management Journal 13 (1 & 2), 21-34 (2009)
RESEARCH MODEL
Figure 1 depicts the research model, where
seven variables are seen to be associated with
IS effectiveness: managerial participation in
IS implementation (X
1
), IS knowledge (X
2
),
accounting knowledge (X
3
), consultants (X
4
),
vendors (X
5
), government agencies (X
6
), and
accounting frms (X
7
). The dependent variable
is IS effectiveness (X
8
). The hypotheses of this
model and a justifcation of the measurement
of each variable are presented in the following
discussion.
Figure 1: The Research Model
Managerial commitment plays an
important role in IS implementation in SMEs
(Thong & Yap, 1995; Igbaria et al., 1997;
Lertwongsatien & Wongpinunwatana, 2003; Seyal
& Abd Rahman, 2003). Manager commitment in
the form of participation in the IS project can
bring IS into alignment with the frms objectives
and strategies (Jarvenpaa & Ives, 1991). Their
participation would also encourage users to
develop positive attitudes toward the IS project,
and thus is more likely to result in effective IS.
More importantly, the manager has the authority
to ensure suffcient allocation of resources for
the IS project (de Guinea et al., 2005). Therefore,
it is expected that in frms where managerial
participation is prevalent, there will be a higher
degree of IS effectiveness.
H
1
: There is a positive relationship between
managerial participation (X
1
) and IS
effectiveness (X
8
).
In addition to manager participation,
researchers have also consistently found that
manager IS knowledge is essential for the
effectiveness of IS implementation (Seyal, Rahim,
& Rahim, 2000; Thong, 2001; Hussin, King, &
Cragg, 2002). Managers that are aware of the
capabilities of existing and new technologies
would be able to choose the right technology for
their frms (Hussin et al., 2002). Since accounting
is an important component of modern IS within
SMEs (Mitchell et al., 2000), Ismail and King
(2007) argued that managers with both IS and
accounting knowledge are in a better position than
those without the knowledge. These managers
can better understand the firms information
requirements and then use their IS knowledge to
determine IS deployment that matches the frms
information needs. Therefore, it is expected that in
SMEs wherein the managers possess suffcient IS
and accounting knowledge, there will be a higher
degree of IS effectiveness.
H
2
: There is a positive relationship between
manager IS knowledge (X
2
) and IS
effectiveness (X
8
).
H
3
: There is a positive relationship between
manager accounting knowledge (X
3
) and
IS effectiveness (X
8
).
One key factor that contributes to the
effectiveness of IS implementation in SMEs is the
involvement of external IS experts such as vendors
and consultants (Igbaria et al., 1997; Thong,
1999, 2001; de Guinea et al., 2005). However,
Yap and Thong (1997) argued that government
assistance, in addition to vendors and consultants,
play an equally important role in accelerating
IT adoption among SMEs. Furthermore, Davis
(1997) posited that the accounting firm is an
alternative but equally important source of
advice for SMEs. His argument is supported by
Breen and Sciulli (2002) and Hartcher (2003).
These studies found accountants, the accounting
profession, industry associations, and IS training


IS Effectiveness
Managerial Commitment:
Manager Participation in IS Implementation
Manager IS Knowledge
Manager Accounting Knowledge
External Experts:
Consultants Effectiveness
Vendors Effectiveness
Government Agencies Effectiveness
Accounting Firms Effectiveness

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Malaysian Management Journal 13 (1 & 2), 21-34 (2009)
professionals play important roles in encouraging
SMEs to computerise their accounting systems.
Advice offered by these external experts enable
SMEs to gain a broader perspective of both their
information needs and information processing
capacity. Therefore, it is expected that firms
engaging these external experts will achieve
higher degrees of IS effectiveness.
H
4
: There is a positive relationship between
consultants effectiveness (X
4
) and IS
effectiveness (X
8
).
H
5
: There is a positive relationship between
vendors effectiveness (X
5
) and IS
effectiveness (X
8
).
H
6
: There is a positive relationship between
government agencies effectiveness (X
6
)
and IS effectiveness (X
8
).
H
7
: There is a positive relationship between
accounting frms effectiveness (X
7
) and
IS effectiveness (X
8
).
In order to test the hypotheses, the research
model is represented by the following regression
equation:
X
8
=
0
+
1
X
1
+
2
X
2
+
3
X
3
+
4
X
4
+
5
X
5
+

6
X
6
+
7
X
7
+

where:

0
= constant; X
1
= participation; X
2
= IS
knowledge; X
3
= accounting knowledge; X
4

= consultants; X
5
= vendors; X
6
= government
agencies; X
7
= accounting frms; X
8
= IS
effectiveness; and = error term.
The regression equation treated IS
effectiveness (X
8
) as the dependent variable and
manager participation in IS implementation (X
1
),
manager IS knowledge (X
2
), manager accounting
knowledge (X
3
), consultants effectiveness
(X
4
), vendors effectiveness (X
5
), government
agencies effectiveness (X
6
), and accounting frms
effectiveness (X
7
) as the independent variables.
The following sections explain the methodology
adopted and the measurement of the research
variables.
RESEARCH METHOD
The focus of this study was on IS effectiveness in
SMEs. This was further restricted to manufacturing
frms because the manufacturing sector can provide
a range of levels of IS sophistication (Cragg, King,
& Hussin, 2002). The Malaysian Small and
Medium Industries Development Corporation
(SMIDEC) defined SMEs in manufacturing,
manufacturing-related services, and agro-based
industries as enterprises with full-time employees
not exceeding 150 or with annual sales turnover
not exceeding RM25 million. However, SMEs in
this study were defned as any unit having between
20 and 150 employees. The number of employees
is the most commonly used international defnition
in the literature, since in some cultures, small frms
are reluctant to disclose precise fnancial details.
Very small frms (with less than 20 employees)
were excluded to increase the probability of
sampling computerised frms.
To achieve this, a mail questionnaire
survey was carried out to gather the data. The
Federation of Malaysian Manufacturers database
provides a total of 771 addresses of SMEs as
defned in this study. Fifty addresses were used
for the pre-test and pilot test, and the remaining
721 were used for the main survey. Following
Dillmans (1978) suggestion, the questionnaire
was refined in three stages: pre-testing with
academics and research students, pre-testing
with frm managers, and pilot testing with frm
managers. The pre-test aimed to clarify the
wording of both the questionnaire instructions
and questions, whilst the pilot test attempted to
examine patterns of respondents answers, and
thus their understanding of the questionnaire.
The questionnaires were addressed to
the manager of the frms. Managers were chosen
to be the respondents of this study because they
were more likely to have valid perceptions of the
IS approach adopted by the frms. This is because
the manager commonly makes most key decisions
and is perhaps the only person who can harness
IS to achieve the frms objectives and strategy.
In addition, the manager is typically the owner of
the frm, and thus it is reasonable to assume the
current manager is the same manager who decides
on the implementation of IS of the frm (Thong,
1999).
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Malaysian Management Journal 13 (1 & 2), 21-34 (2009)
Measurement of Variables
a. Manager participation
This study adopted a similar instrument used
by Hussin et al. (2002) to measure manager
participation in IS implementation. The instrument
which was originally developed by Jarvenpaa and
Ives (1991) was tested and validated by Hussin
et al. (2002) in the specifc context of SMEs.
Based on bipolar anchors with a fve-point scale
anchored between no participation and high
participation, the respondents were asked to
indicate their level of participation in the following
five areas: definition of needs (information
requirements), selection of hardware and software,
implementation of systems, systems maintenance
and problem solving, and planning for future IS
deployment.
b. Manager IS knowledge
This study measured manager IS knowledge
using a list of seven applications commonly
found in SMEs. The respondents were asked to
indicate their knowledge level regarding word
processing, spreadsheet, database, accounting,
e-mail, Internet, and computer-assisted production
management applications based on bipolar
anchors with a fve-point scale anchored between
no knowledge and extensive knowledge.
c. Manager accounting knowledge
Using the same scale as IS knowledge, respondents
were asked to indicate their knowledge level
relating to fnancial and managerial accounting
techniques.
d. Sources of advice (external and internal
expertise)
Four main sources of external expertise
identifed from the literature were included in the
questionnaire: consultants, vendors, government
agencies, and accounting frms. The questionnaire
asked the respondents to identify the sources of
advice used by their frms. They were then asked to
rate the effectiveness of each external expert based
on bipolar anchors with a fve-point scale anchored
between very ineffective and very effective.
e. IS effectiveness
Al-Mushayt (2000) developed six questions
to measure IS effectiveness based on DeLone
and McLeans (1992) taxonomy. Using similar
questions, the respondents were asked, based on
bipolar anchors with a fve-point scale anchored
between strongly disagree and strongly agree,
to indicate the level of effectiveness of their IS
regarding systems quality, information quality,
information use, user satisfaction, individual
impact, and organisational impact.
RESULTS
Descriptive Statistics
A total of 232 frms responded to the survey
after a period of 10 weeks and two follow-up
reminders, resulting in about a 32% response
rate. Preliminary analysis of the sample showed
that 71% of respondent frms were established
more than 10 years ago, which suggested that
most respondent frms were mature companies.
About 39% of respondent frms had between 20
and 50 full-time employees, while the remaining
frms (61%) had between 51 and 150 full-time
employees. Most of respondent firms (87%)
reported that they had used computers for more
than fve years, while the remaining frms (13%)
had only used computers for fve years or less.
This is an interesting fnding as it suggests that
respondent frms had considerable experience
with computers.
Regarding IS sophistication, the results
of this study showed that the software applications
used the most by respondent frms were accounting
(95%), word processing (82%), email (69%),
spreadsheet (66%), and the Internet (60%). The
most popular accounting modules adopted by
respondent firms were general ledger (91%),
accounts receivable (93%), accounts payable
(93%), payroll (78%), billing (74%), inventory
(70%), order entry (62%), and purchasing
(60%). Overall, respondent firms primarily
used administrative and transactional-based
applications. The adoption of analytical-based
applications such as budgeting, production
planning, modelling, and project management is
still minimal. The fndings were consistent with
the results reported by Lefebvre and Lefebvre
(1988), Raymond (1992), Bridge and Peel (1999),
and Foong (1999). These studies reported that
SMEs used computers mainly for administrative
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and operational tasks rather than for strategic
planning.
Regarding external experts, the results
indicated that most respondent firms sought
support from multiple external experts for their
IS implementation. The majority of respondent
frms (81%) reported that they sought advice from
vendors, consultants (60%), accounting frms
(47%), and also government agencies (29%).
These fndings were consistent with the results
reported by previous studies.
Table 1 presents the descriptive statistics
for the main variables. To reiterate, the first
objective of this study was to explore the level of
managerial participation in IS implementation, IS
and accounting knowledge, and the use of external
experts. The results indicated that respondent
frms perceived their IS implementation as fairly
effective (mean = 3.38). Most managers of
respondent frms participated highly in frms IS
implementation (mean = 4.03). However, their
IS knowledge (mean = 2.67) and accounting
knowledge (mean = 2.66) are only above average.
When asked about the effectiveness of external
experts, respondent frms rated accounting frms
(mean = 3.23) as the most effective, followed
by consultants (mean = 3.16), vendors (mean =
3.14), and government agencies (mean = 2.87).
The element of trust could explain the fnding. For
example, Davis (1997) argued that most SMEs
treated accounting frms as their most trusted
business advisors. Furthermore, accounting frms
are more knowledgeable about their clients and
their clients businesses and thus could help them
implement effective IS that meets their business
requirements.
Table 1: Descriptive Statistics
Variables Mean SD
X
1
Participation 4.03 1.20
X
2
IS knowledge 2.67 0.45
X
3
Accounting knowledge 2.66 0.63
X
4
Consultants 3.16 0.72
X
5
Vendors 3.14 0.57
X
6
Government agencies 2.87 0.99
X
7
Accounting frms 3.23 0.85
X
8
IS effectiveness 3.38 0.60
Hypotheses Testing
The second objective of this study was to identify
factors that infuence IS effectiveness. For this
purpose, seven potential factors, managerial
participation in IS implementation, managerial
IS and accounting knowledge, effectiveness
of consultants, vendors, government agencies,
and accounting firms, were tested against
IS effectiveness using a multiple regression
technique. Multiple regression is one of the most
widely used techniques in the analysis of data in
the social sciences (Bryman & Cramer, 2001). The
technique can be used to analyse the relationship
between a single dependent variable and several
independent variables (Tabachnick & Fidell,
2001). The objective of the analysis was to predict
the changes in the dependent variable in response
to changes in the independent variables, whereby
each independent variable is weighted by the
regression analysis procedure to ensure maximal
prediction from the set of independent variables
(Hair, Anderson, Tatham, & Black, 1998).
Before performi ng t he mul t i pl e
regression procedure, a factor analysis was
conducted on all six items that measured IS
effectiveness to fnd out whether they could be
treated as a single measure. Al-Mushayt (2000)
found the construct as unidimensional, reliable,
and can be summated. The test was conducted
using principal component analysis and varimax
rotation with Kaiser Normalisation. The results of
the test showed that there is only one factor with an
Eigenvalue of more than 1, which explained 63%
of the variance. The Cronbachs coeffcient alpha
for the overall IS effectiveness is 0.92. Similar to
Al-Mushayt (2000), the results suggested that the
IS effectiveness measures could be combined as a
single measure and used as a dependent variable.
In interpreting the regression variate,
Hair et al. (1998) warned that the researcher
must be aware of the impact of multicollinearity.
Highly collinear variables can distort the results
substantially and thus make them not generalisable.
According to Bryman and Cramer (2001), the
Pearsons r between each pair of independent
variables should not exceed 0.80, otherwise the
independent variables that show a relationship
at or in excess of 0.80 may be suspected of
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exhibiting multicollinearity. The output in Table
2 showed that none of the correlations between
all independent variables exceed 0.80, which
indicated that multicollinearity does not exist.
Another two common measures for assessing
multicollinearity are the tolerance and variance
infation factor (VIF) values. A common cut-off
threshold is a tolerance value of 0.10, which
corresponds to a VIF value above 10 (Hair et al.,
1998). From the output, it was observed that the
tolerance values for total AIS capacity and total
moderation were above 0.10. Likewise the VIF
values for both variables are less than 10, thus
confrming that the multicollinearity problem does
not exist.
Table 2: Correlation Matrix between Independent
Variables
X
1
X
2
X
3
X
4
X
5
X
6
X
7

X
1
1.00 .184 .398 .158 .176 .141 .034
X
2
1.00 .630 .007 .145 .358 .199
X
3
1.00 .009 .001 .105 .342
X
4
1.00 .062 .546 .433
X
5
1.00 .113 .234
X
6
1.00 .360
X
7
1.00
The results of multiple regression
analysis displayed the correlations between
the variables, the unstandardised regression
coeffcient (B) and intercept, the standardised
regression coeffcient (b), R, R
2
, and adjusted
R
2
. A summary of results are shown in Table
3. The multiple R under consideration is 0.641
(R
2
= 0.411). The F value of 3.987 is signifcant
at the 0.01 level, suggesting that it is extremely
improbable that R in the population is zero.
While the F ratio is useful as a test of statistical
significance for the equation as a whole, a t
value for each coefficient and an associated
two-tailed signifcant test represent a test of the
statistical signifcance of the individual regression
coeffcients. The output indicated that manager
accounting knowledge (
3
= 0.661; p<0.01),
vendor effectiveness (
5
= 0.348; p<0.01), and
accounting frm effectiveness (
7
= 0.531; p<0.01)
contribute signifcantly to regression with t values
of 3.893, 2.578, and 3.299 respectively, thus
providing support for H
3
, H
5
, and H
7
. Managerial
participation in IS implementation, manager
IS knowledge, consultant effectiveness, and
accounting frm effectiveness appear unimportant.
Table 3: Regression of X
8
against X
1
, X
2
, X
3
, X
4
,
X
5
, X
6
and X
7
Variables
Regression
coeffcient
T value Signifcance
X
1
Participation .055 0.381 .705
X
2
IS knowledge .094 0.506 .616
X
3
Accounting
knowledge
.661 3.893 .000*
X
4
Consultants .282 1.636 .110
X
5
Vendors .348 2.578 .014*
X
6
Government
agencies
.251 1.363 .181
X
7
Accounting frms .531 3.299 .002*
R = 0.641; R
2
= 0.411; Adjusted R
2
= 0.308; F = 3.987; p < 0.001
DISCUSSION
The objectives of this study were twofold.
Firstly, this study explored the level of manager
participation in IS implementation, IS knowledge,
accounting knowledge, and the effectiveness of
external experts among manufacturing SMEs in
Malaysia. Secondly, it examined the relationships
between IS effectiveness and seven potential
influence factors: managerial participation in
IS implementation, manager IS knowledge,
manager accounting knowledge, consultant
effectiveness, vendor effectiveness, government
agency effectiveness, and accounting firm
effectiveness.
Results of this study revealed that
respondent frms had considerable experience
with computers, whereby 87% of the frms had
used computers for more than five years. In
terms of IS sophistication, most respondent frms
used the computer mainly for administrative and
operational tasks. The adoption of analytical-
based applications for strategic decision-making
is still minimal. These fndings were in tandem
with those of previous studies such as Foong
(1999) and Hussin et al. (2002). Most respondent
firms also reported that they sought support
from multiple external experts such as vendors,
consultants, accounting frms, and government
agencies for their IS implementation. Similar to
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fndings from previous studies (Thong, 2001; de
Guinea et al., 2005), the most sought after external
experts are vendors and consultants. Despite this,
it is interesting to note that respondent frms rated
accounting frms as their most effective external
expert. A possible reason is that accounting frms,
compared to other external experts, are more
knowledgeable about their clients businesses
and thus can help them implement effective IS.
Furthermore, Davis (1997) argued that SMEs
rely on accounting frms as their most trusted
business advisors. It is also interesting to note
the level of managerial participation in IS
implementation among respondent frms. Despite
their average IS and accounting knowledge,
managers of the frms participate highly in their
frms IS implementation. The respondent frms
also perceive their IS implementation as fairly
effective.
Finally, IS effectiveness was tested
against seven independent variables. Similar
to Al-Mushayt (2000), IS effectiveness is
conceptualised as a unidimensional construct.
The results of this study supported the hypotheses
regarding the relationships between managers
accounting knowledge and IS effectiveness
(H
3
), vendors effectiveness and IS effectiveness
(H
5
), and accounting frms effectiveness and
IS effectiveness (H
7
). It is also interesting to
note that managers accounting knowledge (t =
3.893) appeared to have greater impact on the
effectiveness of IS implementation among SMEs,
compared to the advice offered by accounting
frms (t = 3.299) and vendors (t = 2.578). This
evidence suggested that, while gaining advice
from external experts such as accounting frms and
vendors could be important to SMEs, managers
accounting knowledge is crucial for the frms to
implement effective IS. Furthermore, since most
SMEs adopted accounting-based applications,
accounting knowledge is becoming more of a
necessity for managers of SMEs. These fndings
implied that managers accounting knowledge,
probably with the help of effective external
experts, plays a crucial role for SMEs to achieve
better IS effectiveness.
However, manager participation in IS
implementation (H
1
), manager IS knowledge (H
2
),
consultant effectiveness (H
4
), and government
agency effectiveness (H
6
) appeared unimportant
in this study. The unexpected result relating to
the relationship between managerial participation
in IS implementation and IS effectiveness could
be explained by Jarvenpaa and Ives (1991)
study. Jarvenpaa and Ives found executive
involvement (or the degree of importance placed
on IS by the managers) is more important than
executive participation (or managers substantive
interventions). Therefore, as argued by Hussin et
al. (2002) and Ismail and King (2007), possessing
good knowledge of accounting could ft into this
concept of involvement because accounting
knowledge would help managers (probably with
the help of external experts) to decide on the right
software to support the frms information needs
and thus make IS more effective.
This study also did not fnd support for
(H
2
), which postulated a positive relationship
between managers IS knowledge and IS
effectiveness. Similarly, this study also did not
fnd support for (H
4
), which postulated a positive
relationship between consultant effectiveness and
IS effectiveness. These rather unexpected fndings
could be a refection of the frms having greater IT
maturity and thus seeking direct expert advice such
as vendors and accounting frms. The availability
of powerful but user-friendly packages might also
explain these fndings. Furthermore, technical
advice from vendors might be suffcient for the
firms. As Zarowin (1998) argued, the simple
business structure of SMEs may also facilitate the
tasks of identifying and tailoring IS to the frms
strategy and information needs. Thinking in the
context of SMEs, these advantages may increase
their understanding of business information
requirements and accessibility to sophisticated
IS, and this eventually leads to more effective
IS. Finally, this study also did not fnd support
for (H
6
), which postulated a positive relationship
between the effectiveness of government agencies
and IS effectiveness. The findings suggested
that while government assistance is important
in accelerating IS adoption among SMEs (Yap
& Thong, 1997), it may not necessarily result in
better IS effectiveness.
Implications
The fndings of this study have several implications
for research and practice. With respect to research,
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there are three main implications. Firstly,
there is a positive and signifcant association
between manager accounting knowledge and
IS effectiveness, vendor effectiveness and IS
effectiveness, and accounting frms effectiveness
and IS effectiveness. Thus, this study has
complemented previous research by having
supported this association within a Malaysian
context. Further studies may replicate this study
to enhance the external validity of the results.
Secondly, there are contradictory findings
between this study and previous literature with
respect to the relation of manager IS knowledge
and IS effectiveness, consultant effectiveness
and IS effectiveness, and government agency
effectiveness and IS effectiveness. There are
a number of potential phenomena, such as
SMEs IS maturity, that may affect the results.
Future research could include these potential
sources of differences in order to provide an
empirical explanation of the differences between
these results and previous fndings. Therefore,
fndings of this study can only confrm parts of
the arguments put forward by both technology
diffusion and resource-based theories. Finally, it
would be interesting to expand the research model
by introducing new constructs such as sources of
software and time to plan for IS, while using a
more sophisticated techniques, such as structural
equation modelling.
This study has three implications for
practice. Firstly, managers of SMEs need to
acquire suffcient accounting knowledge since
accounting is the most important component of
modern IS within SMEs. Being the person that
best understands firms business operations,
accounting knowledge would further help the
managers to identify business information
requirements, and probably with the help of
qualifed and effective vendor, would be able
to choose the right technology to meet those
needs. Secondly, SMEs should engage qualifed
vendors who have experience and understand
unique characteristics of the SME. Qualified
vendors can also help SMEs overcome their lack
of IS knowledge and thus SMEs should take
the opportunity to increase IS knowledge of the
business. Merely engaging external experts such
as vendors would not guarantee future IS success
without a proper transfer of knowledge to the
frms. Finally, SMEs should also exploit the good
relationship with their accounting frms. Being the
most trusted advisors to the SMEs, accounting
frms are also the only external party that best
understand their clients business, and thus are
in a better position to help SMEs identify their
business information requirements, and with
the help of vendors, would contribute to more
effective IS. Therefore, it is important for SMEs
to learn from their IS implementation so that
opportunities can be recognised and priority given
to initiatives that help IS support their information
needs.
Limitations and Future Research Opportunities
It is important to note that this study was
exploratory in nature and thus subject to a number
of limitations which can be addressed in future
research. The frst limitation is related to the
sample bias that might affect the generalisation of
the fndings. The sample was selected from a list of
Malaysian manufacturing SMEs, and thus cannot
be generalised to all SMEs. There are potential
differences in the levels of IS sophistication among
manufacturing SMEs and non-manufacturing
SMEs, and between manufacturing SMEs
in developing economies like Malaysia and
manufacturing SMEs in developed economies.
For example, manufacturing SMEs in developed
countries may have greater access to IS benefts
and services offered by relevant agencies when
compared to those in developing countries. The
second limitation of this study relates to the
defnition of the SME itself. While it is generally
accepted that the number of employees could
be used as a surrogate measure for frm size,
expanding the defnition to include the sales or
revenue of the frms may produce different results.
Finally, the study was based on a survey. This
approach has shortcomings because it captures
a situation or an event at a specific point in
time. Future research could employ qualitative
approaches such as case studies or a longitudinal
study to further understand how SMEs implement
their IS.
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CONCLUSIONS
This paper examined seven hypotheses concerning
the effectiveness of IS implementation in the
specific context of manufacturing SMEs in
Malaysia. More importantly, this study has
highlighted two variables, manager accounting
knowledge and accounting firms, which has
received little attention in the literature. By
systematically testing the seven hypotheses
against IS effectiveness, associations between
three variables and IS effectiveness were found,
thus confrming part of the arguments put forward
by technology diffusion and resource-based
theories. The evidence suggests that the major
factors that infuenced IS effectiveness among
the sample firms were manager accounting
knowledge, vendor effectiveness, and accounting
frm effectiveness. Thus, this study has made
an important contribution by increasing the
current understanding of IS implementation
and its influence factors in SMEs. Manager
participation in IS implementation, manager IS
knowledge, consultant and government agency
effectiveness, however, seemed to have an
insignifcant relationship with IS effectiveness.
These unexpected fndings indicates the need for
further research into the processes associated with
the effectiveness of IS implementation in SMEs.
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