摘要：The purpose of this study is to investigate factors that affect accounting information system implementation and accounting information quality from Universiti Utara Malaysia student’s points of view. It examines the effect of human resources, data quality and management commitment on accounting information system and information quality. A survey of 119 respondents is selected to gather information’s to test the study hypotheses. The main findings indicate that there is significant relationship between management commitments, data quality and accounting information system. However, the relation is not significantly related to human resources. Furthermore, the relation between management commitment and data quality are not significantly related to accounting information quality but significantly related to accounting information system and human resources. The study recommends that comprehensive training programmes to get the sufficient knowledge in accounting information system implementation and the importance of data quality, furthermore, top management should support AIS implementation to get full benefit of accounting information system.
关键词：Accounting Information System (AIS); data quality (DQ); information quality; management commitment; human resources
