Following the common definition used to define SMEs, this study used the number of employees as a surrogate measure for firm size. An independent sample t-test was carried out to examine the effect of firm size on AIS alignment. Surprisingly, whilst the result indicates a significant difference (F = 7.195; df = 212; p = 0.05)
between the mean of employees of these two groups, the average number of employees for the aligned group (64) is lower than the average number of employees for the not-aligned group (79). However, this unexpected finding is consistent with Morikawa (2004) who found that the relationship between IT and firm performance is positively significant only for small firms but not medium sized firms.