What does this research mean for the field?

While Accounting Information Systems (AIS) adoption improves operational efficiency and financial reporting in Malaysian SMEs, these enterprises continue to face significant challenges in maintaining effective internal controls and cybersecurity readiness. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To evaluate the drivers of accounting information system adoption alongside internal control practices and cybersecurity readiness in small and medium-sized enterprises.

August 14, 2026International Journal of Academic Research in Business and Social Sciences0 citationsOpen Access

Accounting Information System Adoption, Internal Controls and Cybersecurity Readiness among Malaysian SMEs: Evidence from Three Multiple Case Studies

YLYanti LumatMalaysia University of Science and Technology

Puntos clave

To evaluate the drivers of accounting information system adoption alongside internal control practices and cybersecurity readiness in small and medium-sized enterprises.
Conducted a qualitative multiple-case study across three small and medium enterprises representing retail e-commerce, manufacturing, and fashion retail.
Collected organizational data using company operational documents, internal reports, and semi-structured interviews.
Affordability, user-friendliness, inventory management needs, and financial reporting capabilities represent the primary drivers of accounting information system adoption.
System integration enhances day-to-day operational efficiency and financial statement preparation, but enterprises exhibit persistent vulnerabilities in internal control enforcement and cybersecurity preparedness.

Resumen

HRMARS - The increase usage of digitalisation in the business operation nowadays has put a significant increase of the usage of Accounting Information System (AIS) in Malaysian SMEs to improve the financial management activities, increase operation efficiency and improve the decision-making process. However, the successful implementation of AIS is not only dependent on the technology capabilities but also influence through the internal control effectiveness and cybersecurity readiness of the SMEs. This study explores AIS adoption, internal control practices and cybersecurity readiness in three Malaysian SMEs operating in retail ecommerce, manufacturing and fashion retail. This study employed qualitative multiple-case study approach where the data is collected through SMEs reports, interviews and operation documents. The findings show that affordability, ease of use, inventory management requirements and reporting capabilities are among the main drivers of AIS adoption. SMEs improved their operational efficiency and preparation of financial reports through the AIS adoption, but they still continue facing challenges in internal control activities and cybersecurity readiness. This study provides a conceptual framework on adoption of AIS, internal control effectiveness and organisational performance of cybersecurity preparedness. The results ass to the growing body of literature on digital transformation for SMEs and practical implications for business owners, policy makers and accounting professionals.

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