Accounting Information Systems Implementation Determinants: A Survey of South African Manufacturing Firms

This study analyses the factors influencing the application of accounting information systems in South African manufacturing companies post-COVID-19. Accounting information quality is quantified by a multidimensional scale that includes system quality, information quality and usefulness. A survey of 412 accountants and auditors was selected to collect data to test the study’s hypotheses. The study tested hypotheses using SPSS version 24. The main results indicate that both management commitments and company resources significantly influence the implementation of accounting information systems. In addition, user training and data quality also significantly impact the implementation of accounting information systems. COVID-19 offered no drive for companies to implement accounting information systems. This study provides empirical evidence on how poor management commitment, limited company resources and user training influence management decision-making from the viewpoint of accounting information quality. Therefore, this provides evidence-based information for managers to improve their commitment to and perceptions of accounting information systems. Based on the findings, the study recommends wide-ranging training programmes to attain adequate knowledge of the implementation of accounting information systems and the significance of data quality. This paper contributes theoretically to nonfinancial metrics for quantifying variables hindering accounting information system implementation in South Africa.