Accounting Information System (AIS) Competency for Record-keeping of SMEs Agribusinesses
Abstract
This paper explores the Accounting Information Systems (AIS) competencies for record-keeping in SMEs' agribusiness by looking at the literature review with competencies and SME studies. Previous studies on AIS competencies are still limited, even though they are crucial for effective record-keeping and business performance. This paper aims to propose an AIS competencies model for effective record-keeping management in SME agribusinesses in Malaysia. This paper reviews the literature about competencies and record-keeping management in SMEs for the development of the AIS competency model. In addition, underpinned by Resource-Based View (RBV) theory, this paper examines the competencies that are seen as a collection of unique resources for an organization. The proposed model sheds some light on the potential of AIS competencies as a part of an organization’s intangible resources, which could contribute to effective record-keeping management, lead to better business performance. The model identifies key competencies required for effective AIS record-keeping in the agriculture sector. The scope of this research is narrowed to competencies and record-keeping management. This paper has some useful implications for theory and practice. Regarding the potential implications for theory, the study will expand on the existing literature on how AIS competencies actually could contribute to effective record-keeping, particularly in the agriculture sector. Finally, this research provides a model that could be further expanded into an advanced understanding of a concept or phenomenon specifically on AIS competencies and record-keeping management in agribusiness, thus helping agribusiness entrepreneurs to consider improving their record-keeping practices.
Downloads
References
Abbasi, N. (2013). Competency Approach to Accounting Education: A Global View. Journal of Finance and Accountancy, 13(1), 1-18.
Ademola, G.O., Samuel, O.J., & Ifedolapo, O. (2012). The roles of record keeping in The Survival and Growth of Scale Enterprises in the Ijumu Local Government Area of Kogi State. Global Journal of Management and Business Research, 12(13), 56-66, https://journalofbusiness.org/index.php/GJMBR/article/view/765.
Adeniyi, A. O., Arowoogun, J. O., Chidi, R., Okolo, C. A., & Babawarun, O. (2024). The Impact of Electronic Health Records on Patient Care and Outcomes: A Comprehensive Review. World Journal of Advanced Research and Reviews, 21(2), 1446-1455, https://doi.org/10.30574/wjarr.2024.21.2.0592.
Albino, G. (2018). Technical and Behavioral Competencies on Performance Evaluation: Petrek Leaders’ Perspectives. Sage Open, 8(2), 1-12, https://doi.org/10.1177/2158244018780972.
Almasria, N., Airout, R. M., Samara, A. I., Saadat, M., & Jrairah, T. S. (2021). The Role of Accounting Information Systems in Enhancing the Quality of External Audit Procedures. Journal of Management Information and Decision Sciences, 24(7), 1-23.
Balagobei, S. (2019). Impact of Record Keeping Practices on Business Performance of Small and Medium Scale Enterprises in Sri Lanka. International Journal of Accounting and Financial Reporting, 9(4), 439-451, https://doi.org/10.5296/ijafr.v9i4.15897.
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management (MA), 99-120, https://doi.org/10.1177/014920639101700108.
Basir, M. S., Buckmaster, D., Raturi, A., & Zhang, Y. (2024, July). From Pen and Paper to Digital Precision: A Comprehensive Review of On-Farm Recordkeeping. Precision Agriculture, 25(5), 2643-2682,
Bataineh, I., Lutfi, A., Alqudah, H., & Barrak, T. (2024). Unveiling The Impact of CEO Characteristics and Technological Factors on Management Accounting Information System Use. Uncertain Supply Chain Management, 12(4), 2525-2538.
Bearman, D. A. (1993). Record-keeping Systems. Archivaria, 16-36, https://www.archivaria.ca/index.php/archivaria/article/view/11932.
Bolaji, S. A. (2023). Farm Accounting Record Keeping and Its Impact on The Profitability of Farm Business. International Journal of Social Sciences and Management Review, 6(3), 272-298, https://doi.org/10.37602/IJSSMR.2023.6319.
Bragg, S. M. (2011). Bookkeeping essentials: How to succeed as a bookkeeper (1st ed.). John Wiley & Sons.
Cahn, P.S. (2024). Accounting for Agency in Structural Competency. Advances in Health Sciences Education, 29, 1059-1066, https://doi.org/10.1007/s10459-023-10299-8.
Collis, D.J. (1994). Research note: How Valuable are Organizational Capabilities? Strategic Management Journal, 15, 143-152, https://doi.org/10.1002/smj.4250150910.
Connor, T. (2002). The Resource?Based View of Strategy and Its Value to Practicing Managers. Strategic Change, 11(6), 307-316, https://doi.org/10.1002/jsc.593.
Creswell, J. W. (2009). Research Design: Qualitative, Quantitative, and Mixed Methods Approach (3rd ed.). SAGE Publications.
Ditkaew, K. (2023). The Effect of Innovative Accountant Competency, Business Management Efficiency, Financial Reporting Quality, and Firm Growth. International Journal of Business Innovation and Research, 30(4), 580-607.
Fahy, J. (2000). The Resource?Based View of The Firm: Some Stumbling?Blocks on The Road to Understanding Sustainable Competitive Advantage. Journal of European Industrial Training, 24(2/3/4), 94-104, https://doi.org/10.1108/03090590010321061.
Fuadah, H., & Setiyawati, H. (2020). The Effect of The Implementation of Transparency and Accounting Information Systems on The Quality of Financial Reports. IJO-International Journal of Business Management (ISSN 2811-2504), 3(11), 01-12. https://ijojournals.com/index.php/bm/article/view/371
Grant, R.M. (1991). The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation. California Management Review, 33(1), 114-135, https://doi.org/10.2307/41166664.
Guercio, M. (2002). Old Functions and New Requirements in The Legislation and Standards for Electronic Record-Keeping Systems. In Proceedings of the DLM Forum, 432-42.
Hall, R. (1997). Complex Systems, Complex Learning, and Competence Building. In R. Sanchez & A. Heene (Eds.), Strategic learning and knowledge management (First Edition, pp. 39–64). John Wiley & Sons.
Harris, R. H., & Dorian, Q. F. (2014). Agriculture: Definition and Overview. Springer, New York, 104-113.
Hla, D., & Teru, S. P. (2015). Efficiency of Accounting Information Systems and Performance Measures. International journal of Multidisciplinary and Current research, 3(2), 976-984.
Hughes, C. (2003). Opportunities for Records Managers Working in the Private Sector, Records Management Society of Great Britain. Record Management Journal, 13(3), 117-122, https://doi.org/10.1108/09565690310509264.
Itami, H., & Roehl, T. (1987). Mobilizing invisible assets (1st ed.). Harvard University Press.
Jackson, D., & Chapman, E. (2012). Non?Technical Skill Gaps in Australian Business Graduates. Education+ Training, 54(2/3), 95-113, https://doi.org/10.1108/00400911211210224.
Jarah, B. A. F., & Al Jarrah, M. A. (2022). The Role of Accounting Information Systems (AIS) in Increasing Performance Efficiency (IPE) in Jordanian companies. Academy of Strategic Management Journal, 21(S1), 1-11.
Jason, L., & Glenwick, D. (Eds.). (2016). Handbook of methodological approaches to community-based research: Qualitative, quantitative, and mixed methods (1st ed.). Oxford University Press.
Kementerian Pertanian dan Keterjaminan Makanan. (2024). Terminologi – Teknologi agromakanan (Versi 2). https://www.kpkm.gov.my/images/03-program-dan-inisiatif/Terminologi/terminologi---teknologi-agromakanan_v2.pdf.
Khadim, E. H., & Choudhury, S. R. D. (2024). Influence of Record Keeping on The Performance of Micro and Small Enterprises in The Context of Their Area of Operation: An Empirical Study. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev, 9(4), 1-17, https://doi.org/10.26668/businessreview/2024.v9i4.4671.
Kimani, B. (2024). Influence of Accounting Information Systems (AIS) on Financial Reporting Accuracy. American Journal of Accounting, 6(1), 37-47.
Kolibá?ová, G. (2014). The Relationship Between Competency and Performance. Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 62(6), 1315-1327, http://dx.doi.org/10.11118/actaun201462061315.
KPKM. (2023, October 13). Kenyataan Media - Keterjaminan Makanan Terus Diperkukuhkan Menerusi Belanjawan MADANI 2024. Portal Rasmi Kementerian Pertanian dan Keterjaminan Makanan. https://www.kpkm.gov.my/bm/informasi/kenyataan-media/tahun-2023/2023/990-keterjaminan-makanan-terus-diperkukuh-menerusi-belanjawan-madani-2024.
KPKM. (2024, August 9). Program Latihan Kemahiran Pertanian Kebangsaan (PLKPK) - Kementerian Pertanian dan Keterjaminan Makanan. Portal Rasmi Kementerian Pertanian dan Keterjaminan Makan. https://www.kpkm.gov.my/bm/program-dan-inisiatif/program-pengajian-tvet-pertanian/program-pengajian-tvet-pertanian-technical-and-vocational-education-and-training-sepenuh-masa/program-latihan-.
Latifah, L., Setiawan, D., Aryani, Y. A., & Rahmawati, R. (2021). Business Strategy–MSMEs' Performance Relationship: Innovation and Accounting Information System as Mediators. Journal of Small Business and Enterprise Development, 28(1), 1-21. https://doi.org/10.1108/JSBED-04-2019-0116
Lee, J.J., Kang, S.Y., & Heo, J.H. (2010). Business and Management Competency of Engineers: Curriculum and Assessment. In IEEE EDUCON 2010 Conference, 295-302, 10.1109/EDUCON.2010.5492564.
Manteaw, S.A., Akpotosu, B.W., Folitse, B.Y., & Mahama, S. (2021). Assessing Farm Records-Keeping Behavior Among Small-Scale Pineapple Farmers in The Nsawam Adoagyiri Municipality, Ghana. Ghana Journal of Agricultural Science, 56(2), 34-45, https://dx.doi.org/10.4314/gjas.v56i2.4
Mengistu, D. G., Ashene, D. A., & Beyene, M. M. (2024). Micro and Small Enterprises' Development in the Ethiopian Construction Industry: The Challenges and Improvement Regulatory Framework. Journal of Construction in Developing Countries, 29(1), 67-85, https://doi.org/10.21315/jcdc-12-22-0214.
Mohd Shafiai, M. H., & Moi, M. R. (2015). Financial Problems Among Farmers in Malaysia: Islamic Agricultural Finance as a Possible Solution. Asian Social Science, 11(4), 1-16.
Musah, A., & Ibrahim, M. (2014). Record keeping and the bottom line: Exploring the relationship between record keeping and business performance among small and medium enterprises (SMEs) in the Tamale Metropolis of Ghana. Research Journal of Finance and Accounting, 5(2), 107–117.
Mustafa, H., & Mahussin, N. (2018). Agriculture Research in Malaysian Accounting Journals: Some Observations on Studied Variables. International Journal of Agriculture, Forestry, 6, 12-17.
Olalere, E. O., Ladoba, B., Oladapo, K., Alamu, H., Bamidele, B., Innocent, J., & Adeojo, M. (2021). Record-keeping management for Effective Administration of Secondary Schools in Nigeria. Journal of Education and Practice, 12(1), 98-104, 10.7176/JEP/12-5-04.
Oxford English Dictionary. (1971). The Oxford English Dictionary. Oxford University Press.
Penrose, E. T. (1959). The theory of the growth of the firm (4th ed.). Wiley.
Rafiq, M. A., & Rahim, A. (2024, March). Understanding The Landscape of Agrifood Smallholders In Malaysia. Khazanah Research Institute. https://www.krinstitute.org/assets/contentMS/img/template/editor/KRI%20Report_Understanding%20the%20Landscape%20of%20Smallholders%20in%20Malaysia.pdf.
Raja Kasim, R. S. (2011). Strategic Information Resources and Quality of Record Keeping Systems. International Journal of Information and Education Technology, 1(2), 171-178, https://doi.org/10.7763/IJIET.2011.V1.28.
Sabri, S. N., Rapani, N. H. A., & Almaliki, O. J. (2022). The Accounting Information System (AIS) Effectiveness and SMEs Performance: A Conceptual Paper. Management Research Journal, 11(2), 64-73.
Sah, A. K., & Jirli, B. (2023). Modules proposed for farm record keeping: A Way to Enhance Farmers' Income. Journal of Progressive Agriculture, 14(1), 77-85.
Sanchez, R., Heena, A., & Thomas, H. (1996). Introduction: Towards the Theory and Practice of Competence-Based Competition. Pergamon Press, Oxford.
Siddharta, A. (2024, December 10). Malaysia: Share of Agriculture to GDP by Segment 2023. Statista. https://www.statista.com/statistics/1338541/malaysia-share-of-agriculture-to-gdp-by-segment/.
Siddharta, A. (2024, Jun 7). Agriculture in Malaysia-statistics & facts. Statista. https://www.statista.com/topics/10680/agriculture-in-malaysia/#topicOverview.
SME Corp. (2024). SME Corporation Malaysia-MSME Statistics. SME Corp. https://www.smecorp.gov.my/index.php/en/policies/2020-02-11-08-01-24/sme-statistics.
Srivastava, R.K., Shervani, T.A., & Fahey, L. (1998). Market-Based Assets and Shareholder Value: A Framework for Analysis. Journal of Marketing, 62, 2-18, https://doi.org/10.1177/002224299806200102.
Thomas, H., Sanchez, R., & Heene, A. (1996). Towards the theory and practice of competence-based competition. In Dynamics of competence-based competition: Theory and practice in the new strategic management (1st ed., pp. 1–35). Pergamon.
Wade, M., & Hulland, J. (2004). The Resource-Based View and Information Systems Research: Review, Extension, and Suggestions for Future Research. MIS quarterly, 28(1), 107-142.
Walters, T. O. (1995). Rediscovering the Theoretical Base of Records Management and Its Implications for Graduate Education, Journal of Education for Library and Information Science, 36(2).
Wernerfelt, B. (1984). A Resource-Based View of the Firm. Strategic Management Journal, 5, 171-180, https://doi.org/10.1002/smj.4250050207.
Yadeta, W., Habte, D., Kassa, N., & Befekadu, B. (2020). Dairy Farm Record Keeping with Emphasis on Its Importance, Methods, Types, and Status in Some Countries. International Journal of Research Studies in Biosciences (IJRSB), 8(4), 16-25, http://dx.doi.org/10.20431/2349-0365.0804003.
Yin, R. K. (2003). Case study research: Design and methods (3rd ed.). SAGE Publications.
Yin, R. K. (2015). Qualitative research from start to finish (2nd ed.). Guilford Publications.
Copyright (c) 2025 Alya As'saadah Roshali, Noor Fadzlina Mohd Fadhil, Rosli Mohamad
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team edits and formats manuscripts to bring uniformity and standardization in published material.
This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.
