Accounting Information System (AIS) Competency for Record-keeping of SMEs Agribusinesses

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.