The status of accounting information systems (AIS) adoption in the hotel industry

The work systems of organizations nowadays depend on IT. Hospitality industry is one
of the industries affected by the IT revolution. Studies on the use of Accounting Information
Systems (AIS) in the hotel industry, especially in developing countries, are limited. Thus, this
research attempts to fill the knowledge gap by exploring the adoption of AIS in the Malaysian
context. The research adopts a survey approach where the data were collected through a postal
questionnaire from senior accounting managers in three, four, and five star rated hotels. A total of
101 completed and usable questionnaires were gathered from a total of 367 mailed questionnaires,
giving a response rate of 27.52%. The findings confirm the wide use of computerized accounting
systems in the hotels, although, the extent of the AIS use is relatively unsophisticated with the focus
on basic accounting modules and fundamental accounting-based applications.