Faktor-Faktor Kejayaan Pelaksanaan Sistem Perakaunan Mikro (SPM)

This survey is focus on Micro Accounting System (MAS) which has been introduced in civil service since 1992. MAS is an accounting information system which is able to generate costing information in determining the cost
of outputs produced by government departments. There were reports stating that this system is not successfully implemented in several organisations. This study tried to identify whether there is a significant correlation between
user quality, system quality and user satisfaction. The questionaire which consisted of 35 items and interview approach was used in this study. They were distributed to 55 staff from 27 organisations under the Malaysian
Ministry of Education. Findings showed that user quality with system quality was significantly related to user satisfaction which is the main factor in information system success. More training should be given to the staff in computer literacy. The system quality and environmental support would provide some useful answers to the effectiveness of the information system.