There isclear
evidencethat information fromAIS has an impact on business decision making (Choe, 1998; Veeken and Wouters,
2002; Chang et al., 2003; Ismail and King, 2005) and business performance (Choe, 2004). Moreover in the
accounting literature, there is a specific accounting information system, the Management accounting information
system (MAIS), designed for business executives,which support them in their decision making in main business
functions like planning, evaluating and control. Several factors indicate the influence of information from a MAIS on
the operating performance of businesses. (Choe, 2004;Li and Suhaiza, 2012)