IJMS 26 (1), 1–31 (2019) IJMS 26 (1), 1–31 (2019)

How to cite this article:

Al Lami M. F. F., Maelah, R., & Ghassan, G. (2019). Management accounting

information usefulness and cloud computing qualities among small-to-
medium enterprises. International Journal of Management Studies, 26(1), 1-31.

MANAGEMENT ACCOUNTING
INFORMATION USEFULNESS AND CLOUD
COMPUTING QUALITIES AMONG SMALL-TO-
MEDIUM ENTERPRISES

MOHAMMED FADIL FARHAN AL LAMI

Gazprom Company, Iraq

RUHANITA MAELAH*
Centre of Governance Resilience and Accountability,
Faculty of Economics and Management,
Universiti Kebangsaan Malaysia

GHEYATH GHASSAN
Warba Company, Iraq

*Corresponding Author: ruhanita@[Link]

Abstract

Small-to-medium enterprises (SMEs) stand to benefit and become competitive

by utilizing information and communication technologies. Despite
constraints faced by SMEs in adopting management accounting practices,
it is imperative that management accounting information (MAI) be utilized
to attain effective and efficient business operations. SMEs can benefit from
cloud computing through the reduction of operating costs related to new
technology adoption. In acknowledging the significance of cloud computing
and MAI, this study examined the extent of MAI usefulness and qualities
of cloud computing among Malaysian SMEs. Through self-administered
questionnaires, a total of 105 respondents’ feedback was analyzed. The
usefulness of MAI is a result of the availability and importance of each

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dimension’s items (timeliness, aggregation, scope, and integration). The

findings also showed that the qualities of cloud computing (agility, assurance,
accountability, financial, security and privacy, performance, and usability)
can be considered as important; thus indicating the extent of technology
utilization among SMEs.

Keywords: Management accounting information, cloud computing, small-

to-medium enterprises.

JEL Classification: M410, M150

Received: 11/6/2019 Revised: 16/10/2019 Accepted: 30/12/2019 Published: 31/1/2020

Introduction

Small-to-medium enterprises (SMEs) are new companies which

consistently change their business activities, as their work
environments are characterized by hyper-competitiveness, change,
and technological complexity (Christauskas & Miseviciene, 2012).
SMEs face challenges due to inadequate access to finance and
workforce, limitations or incapability in adopting technology, and
inadequate information compared with large-sized companies (Ting,
2004). Mohd, Kamarudin, Hassan and Muda (2014) suggested training
SMEs on developing self-efficacy to improve their entrepreneurial
orientations. Findings by Sidek and Mohamad (2014) indicated
that managerial, technical, generic and conceptual competencies
positively influence SME growth. It has been acknowledged that
SMEs differ from large corporations, especially from the perspective
of resource constraints. Even though SMEs are constrained from
fully adopting MAI due to their small-scale operations and limited
resources, the utilization of MAI is imperative in ensuring that they
operate effectively and efficiently (Ahmad, 2013). A study by Ahmad
(2012) found that MAI positively impacted SME performance, and
that absence of MAI could cause business failure. MAI is defined as a
source of information which encompasses financial and non-financial
data for a company’s own use.

The utilization of information and communication technologies (ICT)

enables SMEs to compete with large companies by enhancing their
competitiveness and providing real benefits to these firms (Alshamaila,
Papagiannidis & Li, 2013). SMEs can enjoy great advantages through

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cloud computing as it reduces costs related to current technology

adoption (Carcary, Doherty & Conway, 2014). Cloud computing is
“… an information technology (IT) service model where computing
services (both hardware and software) are delivered on-demand
independent of device and/or location” (Marston, Bandyopadhyay,
Zhang & Ghalsasi, 2011). Therefore, SMEs are able to reduce
operational activities and focus on their core business as providers to
manage its system (Tarmidi, Rasid, Alrazi & Roni, 2014).

In spite of the advantages and opportunities offered by the cloud,

presently, the use of IT in SMEs is understudied and remains unique
(Riemenschneider, Harrison & Mykytyn, 2003). With technological
advancements during the past few years, accounting IT is now heading
towards Internet-based accounting (Christauskas & Miseviciene,
2011). Therefore, the adoption of cloud technology by companies has
now become a considerable concern for researchers (Ekufu, 2012).
Nevertheless, studies in this area remains inadequate, particularly in
Malaysia (Tarmidi et al., 2014).

In recognizing the significance of cloud computing and MAI, this

paper aims to examine the usefulness of MAI and the qualities of
cloud computing among Malaysian SMEs. The significance of SMEs
is discussed in the next section. A literature review on MAI and cloud
computing is then presented, preceding a discussion on research
methodology. Next, data analysis based on the responses received and
discussions on the findings are presented before the conclusion.

Significance of SMEs

SMEs throughout the world have long been recognized as the

backbone of any economy and a significant contributor of employment
and growth (Lim, 2011). In Malaysia, SMEs have an important role
in the nation’s industrial development (Arokiasamy & Ismail 2009;
Saleh & Ndubisi, 2006). According to the Economic Census (2011)
released in 2016, SMEs represented 97.3% (645,136) out of the 662,939
establishments in Malaysia. Meanwhile, the compounded annual
growth rate (CAGR) of 8.3% in, was higher compared to 5.4% for the
overall economy. Consequently, the SMEs contributed 35.9% of the
nation’s gross domestic product (GDP), and 65% and 17.8% to total
employment and exports of the country, respectively. SMEs recorded
an increase in the share of GDP contributed by all economic sectors

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for the period 2010–2014, with mining and quarrying (39.3%), and
construction (28.9%). The encouraging performance in recent years
indicates that SMEs are performing well (SME Annual Report 2014/15).
The growth of SMEs in Malaysia is the result of initiatives taken by
the Malaysian government which include the New Economic Model,
Economic Transformation Program, National Key Economic Areas,
Strategic Reform Initiatives, National SME Development Council,
SME Master Plan 2012–2020, 10th Malaysia Plan, which are aimed at
assisting and providing opportunities for SMEs in the domestic and
global markets (Mahmud & Hilmi, 2014).

Literature Review

Management Accounting Information Usefulness

Studies by Gordon and Narayanan (1984) and Chenhall and Morris

(1986) have been widely adapted by researchers in the MAI field
(e.g. Mia, 1993; Gul & Chia, 1994; Chong, 1996; Mia & Clarke, 1999;
Chang et al., 2003; Teerooven & Bhagtaraj, 2008; Mia & Winata, 2014;
Odar, Kavcic & Jerman, 2015; Ghasemi, Mohamad, Karami, Bajuri,
Asgharizade & Liu, 2016). In line with Gordon and Miller (1976),
Gordon and Narayanan (1984) hypothesized that with increasing
perception towards environmental uncertainties there will be
increasing consideration on the importance of non-financial, ex-ante,
and external information. The importance of this notion is agreed
by other studies (Dermer, 1973; Ghymn & King, 1976; Gordon et al.,
1978; Larcker, 1981). In Chenhall and Morris (1986), the definition of
management accounting system design is associated with perceived
usefulness of the information’s attributes. The study had utilized
four information dimensions (timeliness, aggregation, integration
and scope), as summarized in Table 1. It is proposed that MAI
characteristics of broad scope, timely, aggregated and integrative are
perceived as more useful by managers.

The first dimension of MAI is scope. The MAI’s restricted information

coverage concentrates on in-house events, historical and financial-
based data (Chenhall & Morris, 1986; Bouwens & Abernethy, 2000;
Tillema, 2005). However, MAI’s wide information coverage relates
to external economic and non-economic environments; where the
information is non-financial and ex-ante (Gordon & Narayanan, 1984;
Naranjo-Gil, 2009; Tillema, 2005). Haedr (2012) surveyed 54 large

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manufacturing companies in Libya. Using descriptive analysis, he

adopted the approach that was employed in past studies such as by
Abdel-Kader and Luther (2008) and Ismail and King (2007) to account
for the usefulness of MAI. This was done by multiplying importance
and availability. The findings by Haedr (2012) based on descriptive
analysis showed that scope, under the MAI characteristics is perceived
as vital and available. Therefore, the Libyan companies perceived that
the information was useful for their corporate planning and problem-
solving tasks.

Table 1

Information Characteristics

MAI Dimension Information Characteristics

Scope External information

Nonfinancial information
Future-oriented (e.g., probabilistic)
Timeliness Frequency of reporting
Speed of reporting
Aggregation Aggregated by time-period
Aggregated by functional area
Analytical or decision models
(e.g., marginal analysis, DCF, inventory
models)
Integration Precise targets for activities and their
interrelationship within sub-unit
Reporting on intra-sub-unit interactions

Source: Chenhall and Morris (1986).

The second dimension of MAI is timeliness. According to Chenhall

and Morris (1986), managers are able to swiftly respond and make
correct decisions through the timeliness of MAI. Timeliness includes
reporting frequency and speed as well as furnishing of information
whenever it is requested (Chenhall & Morris, 1986; Choe, 1998,
Naranjo-Gil, 2009). Haedr (2012) found that timeliness of MAI is
perceived as being vital and available. Gaidienë and Skyrius (2006)
reported that all the Lithuanian managers who were interviewed

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perceived that the timeliness of MAI was useful for management, and
that they preferred information sources that provided information in
a timely manner.

The MAI’s third dimension is aggregation. This characteristic is

related to the furnishing of data summary; which are functional
activity data in accordance with decision models or time frames
(Chenhall & Morris, 1986; Choe, 1998). Managers are provided with
functional-level data where information related to the outcome of
other functional areas is presented. It also assists the managers to
analyze their decision across time (Bouwens & Abernethy, 2000;
Chenhall & Morris, 1986; Gaidienë & Skyrius, 2006).

The MAI’s fourth dimension is integration. This relates to the

coordination and interdependence of the company’s various
departments (Chenhall & Morris, 1986; Chia, 1995; Teerooven &
Bhagtaraj, 2008). It is the data of activities undertaken by various
departments within the corporation, and the impact of a department’s
decision on other departments, and overall company performance
(Chenhall & Morris, 1986; Naranjo-Gil, 2009). Details about operation
tasks, outcomes and inputs are included in the integrated information
(Bouwens & Abernethy, 2000). For example, it may encompass data
of other departments’ output such as quantity and type, and financial
data (such as revenue and cost) related to the output (Bouwens &
Abernethy, 2000; Tillema, 2005).

The study by Haedr (2012) revealed that when past studies related
to MAI examined management accounting system’s effective design,
they were mostly concentrated on a dimension, or together with
other dimensions. The broadly studied dimensions of MAI’s scope
were either single, or of three dimensions. In the study by Haedr
(2012), information related to MAI attributes of being important and
available was collected together with every attribute’s dimension of
integration, timeliness, scope and aggregation. These dimensions were
then used to calculate MAI’s usefulness. The utilized measurements
were in accordance to the instruments established by Chenhall and
Morris (1986) and Gordon and Narayanan (1984). The study results of
Haedr (2012) showed that the responding firms emphasized on every
dimension of the MAI, but with more emphasis given to aggregated

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information. For Libyan large manufacturing corporations, the

availability of every characteristic of MAI received quite a low score.
The usefulness level seemed to depend largely upon the availability
level (Haedr, 2012). Table 2 presents the summary of selected research
that used MAI characteristics similar to Chenhall and Morris (1986).

Table 2

Selected Studies on MAI Characteristics

Author (s), year and country Characteristics of MAI

Chenhall and Morris (1986), Australia Scope, timeliness, aggregation,

integration
Mia (1993), Australia Scope

Mia and Chenhall (1994), Australia Scope

Mangaliso (1995), South Africa Scope, timeliness, and aggregation

Chong (1996), Australia Scope

Fisher (1996), Australia Scope, and timeliness

Choe (1998), South Korea Scope, timeliness and aggregation

Tsui (2001), China Scope, and timeliness

Gaidienë and Skyrius (2006), Lithuania Scope, timeliness, aggregation,

integration

Agbejule and Burrowes (2007), Finland Scope

Naranjo-Gil and Hartmann (2007), Spain Scope

Mia and Winata (2008), Australia Scope

Susanto (2010), Indonesia Scope, and timeliness

Mia and Winata (2014), Australia Scope

Odar et al. (2015), Slovenian Scope, and timeliness

Ghasemi et al. (2016), Iran Scope, timeliness, aggregation,
and integration

Source: National SME Development Council (2013).

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Cloud Computing

Based on previous studies, cloud computing has various definitions.

The National Institute of Standards and Technology stated that it is
“a model for enabling convenient, on-demand network access to a
shared pool of configurable computing resources (e.g., networks,
servers, storage, applications, and services) that can be rapidly
provisioned and released with minimal management effort or service
provider interaction” (Mell & Grance, 2011). Meanwhile, Buttell’s
(2010) definition include “moving your computer applications
and programs to the Internet rather than your desktop”. Low et al.
(2011) viewed it as a form of service in computing application such
as office software, e-mail and business resource planning, which
utilizes resources that are shared by employees or business partners.
Therefore, an Internet user could interact and exchange data with
other servers simultaneously.

Research and consultancy firms also provide definitions of cloud

computing. As an example, “Cloud computing is a style of computing
in which scalable and elastic IT-enabled capabilities are delivered as a
service to external customers using Internet technologies” (Plummer
et al., 2008). Whereas, from the business perspective, cloud computing
is defined as encompassing all the main advantages for firms as well
as providing the technological attributes, that is IT services “are
delivered on-demand to customers over a network in a self-service
fashion, independent of device and location users pay for the service
as an operating expense without incurring any significant initial
capital expenditure” (Marston et al., 2011).

Generally, many cloud computing benefits have been identified,

such as cost-effectiveness through lower investment in hardware,
less maintenance expenses and reduced electricity usage; flexibility;
information security; high availability; capable of handling large data;
service availability; data confidentiality assurance; and the removal
of data transfer bottlenecks (Ekufu, 2012). The sector that is most
aggressive in adopting cloud computing is the SMEs (Taylor et al,
2010). They typically require uncomplicated IT applications and need
less IT support than huge corporations. The IT function for the SMEs
is usually given to external parties so as to be able to concentrate on
their core operations (Christauskas & Miseviciene, 2011). SMEs use
cloud computing because of reduced expenses; concentration on core

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competencies; efforts to improve business processes; the requirements

of accessing technology, experts and skills; versatility; enhancement;
and political reasons (Lacity et al., 2009). The key reasons for the
SMEs to outsource their IT operations are to reduce cost, limit their
investments on IT and reduce the risk of not being competitive, and as
a tool in managing task overload during peak seasons (Yigitbasioglu
et al., 2013). Previous studies identified other advantages of cloud
computing as follows:

1. Compliance: The accounting programs that use cloud

complied with the various requirements; and this includes the
standards of accounting and in-house control (Christauskas &
Miseviciene, 2012).
2. Automatic updates: IT personnel no longer have to be worried
about paying for future software and hardware updates.
The cloud always works with the latest and best version, as
upgrades to new software features are automatically installed
and made available to all users (Schumacher, 2011).
3. Easier administration: Web-browser is the only tool needed to
access the cloud’s accounting tools, and every user has a similar
software version (Christauskas & Miseviciene, 2012).
4. Sharing secure information: In terms of safety in shared
information. The cloud is better than the conventional business
approach. The cloud provides real-time data backup that leads
to reduced loss of data (Dimitriu & Matei, 2014b).
5. Respond to business changes quickly: It is extremely easy to
add software or increase the functions of server in the cloud.
Businesses could rapidly access additional resources should
they want to have swift business expansion (Christauskas &
Miseviciene, 2011).
6. Try before buy: The cloud provides various applications for
businesses and service providers will usually conduct detailed
demonstrations and provide free trials. This will help firms to
make appropriate decisions (Ionescu et al., 2013).

The cloud service model followed in this study is in accordance with

the Service Measurement Index (SMI) which is used to measure
cloud computing based on the quality of cloud services designed
according to the International Organisation for Standardisation
(ISO). It encompasses key performance indicators (KPIs) that
furnish a standardized approach to measure and compare services.

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It constitutes seven categories and these include (1) Accountability

(2) Agility (3) Service Assurance (4) Expenses (5) Performance (6)
Security and privacy. These characteristics illustrate service providers’
effectiveness in controlling service access, information and tangible
facility from where the service providers operate, and (7) Usability,
which conveys the clients’ ease in service usage (Garg et al., 2011;
Monteiro & Vasconcelos, 2013; Siegel & Perdue, 2012).

Balco et al. (2017) conducted a survey to reflect the importance of

understanding IT trends and from the client’s viewpoints. Balco et al.
(2017) found that in all markets in every region that was surveyed, cost
was not the most vital consideration for cloud computing services.
In fact, their main concern was quality, and security considerations
as the determinants that prevented adoption. This was followed by
issues on current application/network integration, implementation
of policies related to applications to shift to the cloud, issues related
to compliance and laws, as well as inadequate visibility in future
cost. Findings from Balco et al. (2017) suggests that notably there
is a proportion of business people who have refrained themselves
from utilizing cloud computing because of security and reliability
issues. In fact, the potential reason could be rooted in the culture of
organizations.

Similar results were obtained from surveys conducted by Monteiro

and Vasconcelos (2013), and Kouatli (2016). In the study by Monteiro
and Vasconcelos (2013), the Service Measurement Index Framework
(SMI) which is related to 24 attributes and 7 categories was used
to obtain feedback from community members on their perception
of attributes which they perceived as important for a cloud service
provider and their respective weights in the SMI Framework.
Monteiro and Vasconcelos (2013) found that the main concerns were
performance and security, and privacy. This is a sensible notion as it
is compatible with the reality of businesses. While businesses employ
cloud computing to improve business profitability and faster market
entry, they want their private data to be kept confidential. Other
categories of cloud computing quality are accountability, agility,
assurance, financial and usability.

Kouatli (2016) examined management best practices on cloud

computing quality involving 441 university students covering
financial viability, availability, security, and protection with ethics. It

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was found that the links were significant between security and data
protection and ethics; in which both were key drivers towards cloud
computing. The study had suggested steps to be taken in protecting
the system against breach of security and unethical conduct. Shaikh
and Sasikumar (2015) employed the trust model that encompassed
myriad parameters that are the required dimensions together with
cloud security in measuring security strength and computing trust
value.

Underpinning Theory

Resource-based view (RBV) is an influential paradigm in explaining

how organizations can achieve competitive advantage using
valuable, rare, inimitable and non-substitutable internal resources
(Robinson, 2008), as opposed to its positioning in the external
environment. MAI is considered to be one of the most valuable
sources of information within organizations; and it is used for various
internal purposes, such as decision-making, strategic planning, and
performance evaluation (Lim, 2011). Hui and Yusof (2010) suggested
that MAI usage could assist an organization to achieve competitive
advantage over its rivals. In addition, Gaidienë and Skyrius (2006)
stressed that MAI enhances functions including decision-making,
strategy development, and performance improvement. RBV claims
that technical competence and degree of competition are important
determinants that affect an organization’s decisions regarding its
technological capability (Kamyabi & Devi, 2011). The former is the
ability to do any relevant technical functions or volume activity in
an organization. This includes the capacity to develop new products,
new processes and to effectively operate facilities (Ortega, 2010). By
adapting RBV, Truong (2010) argued that cloud computing through
its relationship with other valuable resources is able to create and
sustain competitive advantage. Rockmann et al. (2014) stated that
cloud computing is based on IT capability.

Flack and Dembla (2014) pointed out that cloud computing is an

additional resource used by organizations through driving high
usage of applications, supporting competitiveness, and reducing the
cost of IT operations and maintenance. Nuseibeh (2011) stressed that
cloud computing could help organizations by offering an opportunity
to better interconnect and collaborate within the organization. RBV is
the underpinning theory for this study, which attempts to analyze

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MAI usefulness. MAI is an important resource of an organization, and

the quality of cloud computing as one of the technological capabilities
that interacts with MAI to achieve competitive advantage.

Methodology

Population and Sample Selection

The large number of SMEs in Malaysia makes it impractical to include

all SMEs throughout Malaysia in this study. Hence, this study decided
to focus on certain geographical areas. Therefore, questionnaires were
distributed to SMEs located in Selangor, Kuala Lumpur, and Johor.
These three areas had the highest number of SMEs and recorded an
estimated total of 279,457 SMEs, which represented 43.3% of the total
SMEs according to the Malaysian SME statistics (2011) released in 2016.
The study’s unit of analysis was SMEs from various industries, while
the respondents were owners/managers of SMEs. This was similar to
the approach taken in previous studies (Ahmad 2012; Ahmad et al.
2015; Koe et al. 2015; Lybaert, 1998). Stratified random sampling was
adopted because there were several different industries in the SME
sector. A stratified random sample provides the same chance for all
population units to be included in the selected sample, which in turn
provides a high level of generalizability (Bryman 2007). Figure 1 gives
the definition of SMEs.
Figure 1: SMEs Definition

Source: National SME Development Council (2013).

Figure 1. SME definition

Table 3
Source:
Variable National SME Development Council (2013).
Measurements

Variable Dimension Source Items Scale

12 Scope 6 5-point scale; the scale related to

the MAI importance from (1=
MAI Chenhall & Morris (1986) and not important, 5= very
Timeliness 4
Gordon & Narayanan (1984), important), while the scale
which has been further modified by related to the MAI availability
Aggregation Haedr (2012). 5
 IJMS 26 (1), 1–31 (2019)

Data Collection

Self-administered printed questionnaires were used to collect data

from the respondents. Keillor et al. (2001) stated that the questionnaire
technique is considered to be the most commonly used survey method.
Whereas, Moilanen (2001) argued that the questionnaire technique
is appropriate for different levels including the organizational level.
For each company selected, a questionnaire and an introduction
letter specifying the objectives of the study were distributed to the
owner/manager. In some situations, the questionnaires were assigned
by the companies to the appropriate representatives to respond to
the questions. If the respondents were prepared to attend to the
questionnaire immediately, the researcher would wait to collect the
completed questionnaires. However, if the respondents required
some time to answer the questionnaires, the researcher would leave
the questionnaires, and return at a later date to collect them. The data
collection period spanned over four months.

In total, 384 printed questionnaires were distributed and 105 responses

(27%) were obtained and usable for analysis. According to Kent
(2001) to attain profound results and rational statistical assessment
for quantitative analysis, there should be at least 100 responses. The
response rate is considered reasonable in this case for the Malaysian
environment as the normal rate of response is between 15 percent and
30 percent (Omar & Ali, 2010).

Variable Measurements

In relation to the four dimensions of MAI, 19 items were adopted from

Haedr (2012). Those were all in Section 1 with items 1 to 6 (scope),
items 7 to 10 (timeliness), items 11 to 15 (aggregation) and items 16 to
19 (integration). In this section, all the questions used the five-point
scale (two-sided). For MAI importance, the scales were on the left with
1 (not important) to 5 (very important) and for MAI availability, the
scales were on the right; ranging from 1 (not available) to 5 (always
available). Usefulness under MAI characteristics was perceived as a
combination of important and available information.

Cloud Service Measurement Initiative Consortium (CSMIC) has

determined several attributes to measure cloud computing services
and adopted them in the Service Measurement Index (SMI)
(Mohammadkhanli & Jahani, 2014). SMI allows users to measure

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and compare services provided internally or sourced from external

parties. It can be used as a standard method to assist in measuring
cloud-based business services (Garg et al., 2011). SMI attributes are
designed based on ISO standards. This study utilized seven items of
cloud computing service, which were adopted from Monteiro and
Vasconcelos (2013). The quality of cloud computing service (QoS) is
measured by (SMI), which has been used in previous studies (Garg
et al., 2011; Ghani & Sultan, 2014; Mohammadkhanli & Jahani, 2014;
Siegel & Perdue, 2012). Using a 5-point Likert scale from 1 (Less
important) to 5 (More important), respondents rate the extent of each
item being used to assess the quality of cloud computing services
provided to their organizations. A similar scale has been used by
Garg et al. (2011, 2013) and Siegel & Perdue (2012). Measurements for
both variables are summarized in Table 3 as follows.

Table 3

Measurement of Variables

Variable Dimension Source Items Scale

Scope 6 5-point scale; the

scale related to the
MAI Timeliness Chenhall & Morris 4 MAI importance
(1986) and Gordon from (1= not
Aggregation & Narayanan 5 important, 5= very
(1984), which important), while
Integration has been further 4 the scale related to
modified by Haedr the MAI availability
(2012). from (1= not
available, 5= always
available).
Cloud Monteiro and 7 5-point Likert
Computing Vasconcelos (2013) scale from 1 (Less
Important) to 5
(More Important)

Results

Demographic information about the SMEs which participated in

this study is shown in Table 3. Based on the table, 66.7 percent of
the companies were services companies, followed by 25.7 percent
manufacturing, 5.7 percent construction, and 1.9 percent agriculture.

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By looking at the number of full-time employees, about 56.2 percent

had between 5–29 employees, followed by 21.9 percent with 30–74
employees and 21.9 percent with 75–200 employees. In terms of
annual sales turnover, 39 percent raked in between RM3 million to
less than RM21 million, followed by 36.2 percent with less than RM3
million and 24.8 percent with between RM21 to RM50 million. The
results of the study revealed that 41.9 percent of the organizations
have been in the current main industry for between 10 years to less
than 20 years, followed by 37.1 percent with more than 20 years, 11.4
percent less than five years, and 9.5 percent with five years to less
than 10 years. Table 4 shows the background of the respondents.

Table 4

Demographic Information

No. General information about the company Frequency %

1 Main industrial sector of company
Services 70 66.7
Agriculture 2 1.9
Mining & Quarrying 0 0.0
Manufacturing 27 25.7
Construction 6 5.7

2 Number of full-time employees

5-29 59 56.2
30-74 23 21.9
75-200 23 21.9
3 Annual sales turnover
Less than RM3 million 38 36.2
RM3 to less than RM21 million 41 39.0
RM21 to RM50 million 26 24.8
4 Company age in the current main
industry
Less than 5 years 12 11.4
5 years to less than 10 years 10 9.5
10 years to less than 20 years 44 41.9
More than 20 years 39 37.1

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Usefulness of MAI

For this research, the usefulness of MAI was measured based on its
importance and availability. The mean for the usefulness of MAI
for every firm is the mean score. The score is obtained through the
multiplication of an item’s importance scale score with its availability
score (i.e. importance*availability). Past research on management
accounting used this method such as Haedr (2012) and Ismail and
King (2007). The reason is that should the information be available and
important, then the manager will perceive it as useful information.
However, should the information not be available and not important,
or available but not important, then it is not useful information. In
summary, to attain the advantages of MAI, two prerequisites must be
fulfilled; i.e. availability and importance. Table 5 presents the results
of MAI usefulness in accordance with every item’s mean score and
the mean score for each MAI usefulness dimension (aggregation,
timeliness, integration and scope). The mean score was used in the
ranking of the group and individual items.

Table 5

Management Accounting Information (MAI) Usefulness

Rank
Usefulness Mean Rank Item
Group
No. Scope 

S1 Information that relates to 2 15.07 11

possible future internal events
(e.g. new projects).
S2 Information that relates to 4 14.74 17
possible future external events
(e.g. customer preferences,
attitudes of government and
consumer bodies, competitive
threats, technological
developments, etc.).
S3 Quantification of the likelihood 6 14.47 19
of future events occurring (e.g.,
probability estimates).

(continued)

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 IJMS 26 (1), 1–31 (2019)

Rank
Usefulness Mean Rank Item
Group
No. Scope 

S4 Non-financial information 5 14.55 18

that relates to production
process (e.g. output rates, scrap
levels, machine efficiency, and
employee productivity).
S5 Non-financial information that 1 15.31 9
relates to product markets (e.g.
market size, market growth).
S6 Information on broad factors 3 14.90 13
external to your company
(e.g. economic conditions,
population growth,
technological developments,
etc.).

Mean of the group 14.84

No. Timeliness
T1 Reports are provided 1 16.84 1
frequently on a systematic,
regular basis (e.g. daily, weekly
reports).
T2 Relevant information is 2 16.69 2
supplied to managers
automatically upon its receipt
into information systems
or as soon as processing is
completed.

T3 Requested information to arrive 3 16.55 3

immediately upon request.

T4 There is no delay between 4 16.38 4

an event occurring (e.g.
competitors’ actions, market
demand) and relevant
information being reported to
managers.
Mean of the group 16.61

(continued)

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IJMS 26 (1), 1–31 (2019)

No. Aggregation

A1 Information is provided on the 1 15.59 6

different sections or functional
areas in your company (e.g.
marketing and production, or
sales, cost, or profit centres).
A2 Information on the effect of 3 15.39 8
events on particular time
periods (e.g. monthly/ quarterly
/annual summaries, trends,
comparisons).
A3 Information that has been 5 14.75 16
processed to show the
influence of events on different
functions, such as marketing
or production, associated with
particular activities or tasks.
A4 Information on the effect of 2 15.43 7
different sections’ activities on
summary reports (e.g. profit,
cost, and revenue reports for
other sections).
A5 Information provided in 4 15.24 10
formats suitable for input
into decision models (e.g.
discounted cash flow analysis,
incremental or marginal
analysis, inventory analysis,
credit policy analysis).
Mean of the group 15.28

No. Integration

I1 Information on precise targets 2 14.97 12

for the activities of all sections
within your company.
I2 Information on the impact that 3 14.86 14
your decisions will have on
other sections in your company.
I3 Information that relates to the 1 15.73 5
impact that your decisions
would have on the performance
of your whole company.

(continued)

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 IJMS 26 (1), 1–31 (2019)

No. Integration

I4 Information on the influence of 4 14.82 15

other individuals’ decisions on
your area of responsibility.
Mean of the group 15.10
Overall mean of the importance of
15.46
MAI

Table 5 shows that all items for the scope dimension seems to be
perceived as useful in view that the items’ mean scores ranged from
14.47 to 15.31; and the group mean is 14.84. “Non-financial information
that relates to product markets” was regarded as being the most
useful item between all items for the scope dimension. The timeliness
of MAI was considered the most useful as the mean score was the
highest at 16.61. Meanwhile, the means for the items were between
16.38 and 16.84. In addition, “reports are provided frequently on a
systematic and regular basis” was ranked first, among all items. The
mean score was 16.84.

In addition, the aggregated MAI was recognized as being one of the

useful constructs for MAI in the sampled companies and the mean
score for the group was 15.28. The items’ mean scores in the group
ranged from 14.75 to 15.59. MAI integration recorded a mean score of
15.10, which placed it third after aggregation. “Information that relates
to the impact that your decisions would have on the performance of
your company as a whole” recorded the highest mean value of 15.73
in the group. Mean values for other items representing integration
were between 14.82 and 14.97. Five items with the highest overall
mean scores of 16.84, 16.69, 16.55, 16.38, and 15.73, respectively are
listed as follows:

1. “Reports are provided frequently on a systematic, regular basis

(e.g. daily and weekly reports)” (Timeliness).
2. “Relevant information is supplied to managers automatically
upon its receipt into information systems or as soon as
processing is completed” (Timeliness).
3. “Requested information to arrive immediately upon request”
(Timeliness).

19
IJMS 26 (1), 1–31 (2019)

4. “There is no delay between an event occurring (e.g. competitors’

actions, market demand) and relevant information being
reported to managers” (Timeliness).
5. “Information that relates to the impact that your decisions
would have on the performance of the whole company”
(Integration).

Four of the items listed above are related to the timeliness of MAI.
It can be said that Malaysian SMEs perceived the timeliness of
MAI as highly useful. Table 6 provides a summary of mean values
on importance, availability and usefulness of MAI among SMEs in
Malaysia based on MAI’s four dimensions (aggregation, timeliness,
integration and scope).

Table 6

Mean Values of Each Dimension

Dimension Importance Availability Usefulness

Scope 4.08 3.50 14.84

Timeliness 4.25 3.65 16.61

Aggregation 4.15 3.61 15.28

Integration 4.16 3.56 15.10

Cloud Computing

Data presented in Table 7 are the descriptive data on the importance of

cloud computing qualities. The mean score is used to rank the extent
of each item in assessing the quality of the cloud computing service
provider. The results showed that the highest mean was for security
and privacy (4.38); indicating that SMEs in Malaysia regarded security
and privacy as high important determinants of cloud computing
provider’s quality. Agility recorded the lowest mean of 3.75. Since
each item showed a mean of between 3.75 and 4.38, it indicated that
the qualities of cloud computing were considered as important by
SMEs in Malaysia and worth applying as a new IT model in their
organizations.

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 IJMS 26 (1), 1–31 (2019)

Table 7

Descriptive Data on Cloud Computing

No. Cloud Computing Mean Median SD Min Max

Rate the quality of cloud computing services provided to the organization

based on each item:
1 (Less Important) to 5 (More Important)

CC1 (Accountability): 3.91 4 0.81 1 5

Can we count
on the provider
organization?
CC2 (Agility): Can it be 3.75 4 0.744 2 5
changed and how
quickly?
CC3 (Assurance): How 4.00 4 0.784 2 5
likely is it that the
service will work as
expected?
CC4 (Financial): How 4.08 4 0.863 2 5
much is it?
CC5 (Performance): Does it 4.26 4 0.785 2 5
do what we need?

CC6 (Security & Privacy): 4.38 5 0.777 2 5

Is the service
safe and privacy
protected?
CC7 (Usability): Is it easy 4.05 4 0.801 2 5
to learn and to use?

Discussion

This study aims to determine the usefulness of MAI among SMEs in

Malaysia. Despite MAI usefulness being the result of the multiplication
of the items’ availability and importance, it seems that the usefulness
level is more dependent upon the availability degree. Therefore, should
there be important and available information, therefore it is useful.
From this perspective, every dimension of the MAI can be considered

21
IJMS 26 (1), 1–31 (2019)

as useful for decision-making by the SMEs at a mean value of 15.46;

albeit, timeliness as being the most beneficial one. There are limited
studies that report descriptive data on the usefulness of MAI. Table
8 shows the mean scores for all four dimensions of MAI usefulness
of this study in comparison with findings from Chenhall and Morris
(1986) and Haedr (2012).

The mean score for the usefulness of MAI in this study was between
14.84 and 16.61. Haedr (2012) reported a similar mean score of between
13.42 and 15.40 in his study on large manufacturing companies in Libya.
Chenhall and Morris (1986) reported a broad range of mean scores of
between 10.08 and 24.46 in their study using different manufacturing
organizations in Australia with 50–220 employees. Timeliness had the
highest mean score in this study (16.61). Meanwhile, Haedr (2012),
and Chenhall and Morris (1986) reported the highest mean scores of
15.40 and 24.46, respectively for aggregation. The lowest mean score
for this study (14.84) was for broad scope. This was similar to Haedr
(2012) who reported the lowest mean score of 13.42 for broad scope.
Meanwhile, the lowest mean score of 10.08 from Chenhall and Morris
(1986) was for integration.

Table 8

Mean Score of MAI Usefulness

Dimension Chenhall and Morris (1986) Haedr (2012) Present Study

Scope 23.11 13.42 14.84

Timeliness 11.73 14.62 16.61
Aggregation 24.46 15.40 15.28
Integration 10.8 14.16 15.10

The influence of descriptive data such as industry type, size and

age on MAI usefulness and quality of cloud computing among
SMEs in Malaysia were not examined in this study. The findings
of the descriptive analysis took into consideration the importance,
availability and usefulness of MAI (scope, timeliness, aggregation,
and integration). The results showed that SMEs asserted on the
importance of all MAI characteristics with an overall mean score of
4.16. Here, of the highest importance in this study was derived from

22
 IJMS 26 (1), 1–31 (2019)

timeliness of information. Interestingly, the score on availability of

MAI was not as high as importance. The availability of MAI was at
an acceptable level with a mean score of 3.58. Meanwhile, the broad
scope dimension was perceived as being relatively low availability
while the availability of timely MAI was higher than other dimensions
with a mean score of 3.65.

The second objective of the study was to determine the importance

of cloud computing qualities. The findings showed that the mean
value was between 3.75 and 4.38, indicating that cloud computing
qualities are important; and that SMEs in Malaysia are likely to
benefit from it. The highest mean was for security and privacy at
4.38; while the lowest mean was for agility at 3.75. This suggests that
SMEs perceived cloud computing as advantageous. As such, they
have potential to implement cloud computing to improve business
efficiency. Quality (Balco, 2017); Previous studies on the quality of
cloud computing services showed that performance and security
(Monteiro & Vasconcelos, 2013; Kouatli, 2016), and privacy (Monteiro
& Vasconcelos, 2013) as important factors to be considered. The results
from the descriptive analysis of this study were not comparable to
previous studies that emphasized on adoption (Alshamaila et al.,
2013; Amini, 2014; Gupta, Seetharaman & Raj, 2013) Tarmidi et al.,
2014) or previous studies on cloud computing quality (Garg et al.,
2013; Monteiro & Vasconcelos, 2013; Siegel & Perdue, 2012) that
concentrated on the connection between cloud computing and other
variables.

From the findings, we can conclude that cloud computing plays

a vital role in SMEs in Malaysia through its function in the flow of
information and its accessibility to actual and latest information. In
addition, it improves business competitiveness for SMEs by reducing
the cost load associated with the adoption of modern IT and by being
able to focus more on the business. Based on the findings, SMEs in
Malaysia should focus on cloud computing adoption to improve
access and sharing of information used in their organizations. On
another front, this study has provided a vital indication on the
extensiveness of technology adoption in Malaysian SMEs.

Results are consistent with previous studies that reported on the role
of cloud computing in improving access and sharing of information in
real-time; as well as increasing the amount, pace, and capacity of data

23
IJMS 26 (1), 1–31 (2019)

handling that can enhance speed and quality of decision-making in

organizations, particularly in SMEs. For example, Quinn et al. (2014)
pointed out that cloud computing allows SME managers to access
information related to decision-making in new ways, by accessing
information at any time using a smart device (tablet or smartphone) at
a relatively low cost. Marand et al. (2013) stated that cloud computing
plays a vital role in the provision of information through improving
information accessibility; analyzing of data; providing continuous
auditing; and storing of information. Mia and Winata (2008) argued
that use of MAI for decision-making is positively related to cloud
computing due to an increase in the capacity of managers to share
real-time information instantaneously resulting in more effective
decision-making. Also, this study used RBV theory in the area of MAI,
to explain MAI as a resource, and cloud computing as a capability to
gain competitive advantage.

Conclusion

This paper has provided empirical evidence concerning the extent

of MAI usefulness including the qualities of cloud computing. Every
dimension of MAI characteristics (aggregation, timeliness, integration
and scope) was perceived as highly useful by the respondents.
Similarly, the cloud computing qualities of service providers
(financial, accountability, assurance, agility, performance, usability as
well as, security and privacy) was perceived as important. The results
are expected to assist organizations realizing the significance of MAI
in managerial work, and how they can relate a selection of information
to the business environment. This could lead to company growth
and market competitiveness. Additionally, the results on the role of
cloud computing could improve the knowledge of SME managers
on the significance of IT, in lieu of competitiveness. Moreover, the
SME sector is one of the nation’s main industries. The results of this
study could provide a vital indication of the extensiveness of cloud
computing adoption among Malaysian SMEs, and that it could be
utilized in determining the effectiveness of policies as well as the
general direction of SMEs and specifically, cloud computing.

Since the sample of the study only consisted of SMEs and is confined
to certain geographical areas, the findings could not be generalized
to large companies and SMEs of other countries. Consequently, an
extension would be to replicate this research in large companies

24
 IJMS 26 (1), 1–31 (2019)

or other countries (developing or developed nations). Moreover,

this study suffers from a comparatively low response rate in its
questionnaire survey due to several reasons (including unwillingness
to participate by certain organizations, and cloud computing being
a comparatively new technology among SMEs in Malaysia). A
combination of self-administered and mail questionnaires could be
used to reach out to more respondents.

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