It is interesting to note from the results in Table 5 that owners/managers in the sample SMEs believe they
possess a good knowledge of e-mail and Internet. In fact, their knowledge of email and the Internet is relatively higher than other IT applications. An independent-samples t-test was then used to examine the relationship between alignment groups and knowledge variables. The results show that only the owner/manager’s knowledge of more sophisticated software such as accounting-based and computer-assisted production management
contributes to AIS alignment. Other applications did not differ between the two alignment groups. One possible
reason is that most businesses, including SMEs, are expected to have knowledge in common applications such as
word processing and spreadsheets. The use of e-mail and the Internet is also becoming more of a business
necessity for all types and sizes of firms including SMEs.