A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia

A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia

An important and continuing area of behavioral accounting research has examined the relation between the effects of social factors on the accounting system and its development. This research has explicitly recognized that the importance of social control in formatting the development of accounting i...

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Main Author: Oulowa, Ahlam Abdullah Ibrahim
Format: Thesis
Language:eng
eng
Published: 2011
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/2779/2/Ahlam_Abdullah_Ibrahim_Oulowa.pdf
https://etd.uum.edu.my/2779/3/1.Ahlam_Abdullah_Ibrahim_Oulowa.pdf
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id my-uum-etd.2779
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Bohari, Abdul Manaf
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Oulowa, Ahlam Abdullah Ibrahim
A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia
description An important and continuing area of behavioral accounting research has examined the relation between the effects of social factors on the accounting system and its development. This research has explicitly recognized that the importance of social control in formatting the development of accounting information system is determined not only by irrelevant products of information but also by the user complain of difficulty to use it that refers to the gap between the rules and practice. Accounting Information System (AIS) is a complex and fast growing area particularly in the field where the social norms are involved. Recent studies have found social influence to be positively related to information system development. The study was conducted on 100 postgraduate students studying in UUM. The results of the study indicated that social norms have no effect on AIS development. The implication of the study is a suggestion that developers of accounting system should take into their account the social factors more involved in the development of the system. Another potential area of study is to compare the AIS programs and Post AIS graduates of different universities to see if there are differences. The results of this study may help universities to develop better AIS programs.
format Thesis
qualification_name masters
qualification_level Master's degree
author Oulowa, Ahlam Abdullah Ibrahim
author_facet Oulowa, Ahlam Abdullah Ibrahim
author_sort Oulowa, Ahlam Abdullah Ibrahim
title A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia
title_short A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia
title_full A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia
title_fullStr A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia
title_full_unstemmed A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia
title_sort study on social control in formation of accounting information system development: a case study of postgraduate students in universiti utara malaysia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2011
url https://etd.uum.edu.my/2779/2/Ahlam_Abdullah_Ibrahim_Oulowa.pdf
https://etd.uum.edu.my/2779/3/1.Ahlam_Abdullah_Ibrahim_Oulowa.pdf
_version_ 1747827427243982848
spelling my-uum-etd.27792016-04-19T07:35:51Z A Study on Social Control in Formation of Accounting Information System Development: A Case Study of Postgraduate Students in Universiti Utara Malaysia 2011 Oulowa, Ahlam Abdullah Ibrahim Bohari, Abdul Manaf Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting An important and continuing area of behavioral accounting research has examined the relation between the effects of social factors on the accounting system and its development. This research has explicitly recognized that the importance of social control in formatting the development of accounting information system is determined not only by irrelevant products of information but also by the user complain of difficulty to use it that refers to the gap between the rules and practice. Accounting Information System (AIS) is a complex and fast growing area particularly in the field where the social norms are involved. Recent studies have found social influence to be positively related to information system development. The study was conducted on 100 postgraduate students studying in UUM. The results of the study indicated that social norms have no effect on AIS development. The implication of the study is a suggestion that developers of accounting system should take into their account the social factors more involved in the development of the system. Another potential area of study is to compare the AIS programs and Post AIS graduates of different universities to see if there are differences. The results of this study may help universities to develop better AIS programs. 2011 Thesis https://etd.uum.edu.my/2779/ https://etd.uum.edu.my/2779/2/Ahlam_Abdullah_Ibrahim_Oulowa.pdf application/pdf eng validuser https://etd.uum.edu.my/2779/3/1.Ahlam_Abdullah_Ibrahim_Oulowa.pdf application/pdf eng public masters masters Universiti Utara Malaysia Abdul Rahman, A. H. 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