PhD Proposal
The Sophistication and Quality of Computer-Based Accounting System among Small and
Medium Manufacturing Firms in Malaysia
INTRODUCTION
Malaysia is rapidly shifting its orientation into an information technology (IT) based
environment, which emphasizes on the use of technology in providing information. This is
evident by the Malaysian Government establishment of the Multimedia Super Corridor (or MSC)
in 1998. The MSC, therefore, manifests the Government commitment in leading the informationbased
technology, be it in the world or in the region. The MSC will help to spearhead the country
into a borderless and paperless environment where the creation of sophisticated and advanced IT
products will change the way people do businesses in the future. It is envisaged that when IT is
fully adopted by the Government, the E-Government status will be realized.
As the Government moves towards an E-government, the private sector is also predicted to move
in tandem with the Government's aspiration, particularly the accounting systems. The private
sectors not only need to be consistent with the government, but also with the development and
sophistication in business dealings. An adoption of computer-based accounting systems (CBAS)
becomes vital and may well be the determining factor for the survival/success of an organization,
especially small and medium businesses. Small and medium businesses, particularly the small
and medium scale industries need to play a very crucial role in achieving Malaysia's aspiration to
become a fully developed nation by year 2020. The manufacturing sector is expected to
spearhead the drive to fulfill this vision. In view of that, the Malaysian government is constantl ...