The first limitation relates to the sample bias that might affect the generalisation of the findings. The sample was selected from a list of Malaysian manufacturing SMEs, and thus can not be generalised to all SMEs. There are potential differences in the levels of IT sophistication and accounting information practices and thus AIS
alignment among manufacturing SMEs and non-manufacturing SMEs, and between manufacturing SMEs in developing economies like Malaysia and manufacturing SMEs in developed economies. For example, manufacturing SMEs in developed countries may have greater access to accounting and information systems
benefits and services offered by relevant agencies when compared to those in developing countries.