According to Huber (1990, p.65), “… use of advanced IT leads to more available and more quickly retrieved
information, including external information, internal information, and previously encountered information, and
thus leads to increased information accessibility”. Firms with extensive resources may gain a competitive edge
by deploying IT in support of or to strengthen their business (King et al. 1989). Chan et al. (1997) and Hussin et
al. (2002) found that an appropriate level of IT sophistication was associated with the capability to align IT
strategy and business strategy. Hence, it is expected that firms with more sophisticated IT will have a higher
degree of AIS alignment (Hypothesis 1).