Data Collection
Mail-questionnaire is designated as the data collection instrument consisting of six parts. In particular,
the items in part one are required for the personal information of key informant such as gender, age,
marital status, and education level. Part two contained the questions asked for the general information
and history of listed companies such as firm age, and numbers of employee. Items in part three asked
for the perceptions of the IT roles of accounting executives, consisted of 24 items. Next, part four
contained 9 questions asked for the perceptions of AIS control performance. Part fives contained the
items ask for firm performance, consisted of 10 questions.