6.5 The Decision-making information Fit
The present research discusses decision-making information Fit. According to Venkatraman (1989), there are
various ways of measuring fit. Choosing the appropriate method depends on the specificity of the theoretical
relationships and whether the concept of fit is anchored to a particular criterion. Cragg et al. (2002) measure fit
between IT strategy and business strategy by using the matching and the moderation perspective of fit. Ismail and
King (2005) focus on measuring the fit between AIS requirements and AIS capacity using the same perspectives of
fit.
Similarly, using fit-as-matching perspective, the present research explores decision-making information Fit. This
fit perspective is adopted because it has been used by a number of researchers in both accounting and IS literatures,
while other perspectives are still in their exploratory stages and require further development (Cragg et al., 2002).
Specifically, decision-making information fit is explored by comparing the measurement of decision-making
information fit deviation score analysis.
7. Conclusion
In general, this research has focused on the following questions
x Is there any significant relationship between AIS characteristics (IQ, SQ and SEVQ) and decision useful
information fit?
x Is there any significant relationship between task characteristics (Analyzability and variability) and decision
useful information fit?
x Does AIS fit decision useful information characteristics?
x Is there any significant relationship between decision useful information fit and cost conscious strategy?
In order to answer these research questions, several objectives have been specified and their related hypotheses
were proposed. Following the suggestion by Venkatraman (1989) and previous researchers focusing on fit or
alignment in IS research, partial least square techniques using the Smart PLS software were used to test the
proposed hypotheses. A major contribution of the present research is that it examined the relationship between
Information Characteristics Fit and cost conscious strategy. Most importantly, this research is the only research
reports this relationship between the operational fit in the context of decision-making and AIS among heads of
department in Malaysian HEIs .