Abstract

This paper aims to help companies to rationalize their investments in Computerized Accounting Information Systems (CAIS hereafter) through focusing on the experience of companies that have changed their systems. The paper opted for a survey research approach using a questionnaire which has been tested for its content validity. The questionnaire has been designed to capture the experience of companies that have changed their CAIS. The questionnaires were distributed among both accountants and managers of Saudi Arabian companies of different sizes and fields that have experienced problems in their CAIS. The paper provides an insight of the reasons behind the decision to change CAIS based on the practical experience of companies in Saudi Arabia. It shows that there has been a significant change in the priorities of choosing a CAIS due to experience. It is noted also that there are some features which are available in CAIS which are not widely required by system users, and hence, it would be unwise to pay for their costs. Finally, it is noted that there is no significant difference between the managers and the accountants’ requirement regarding CAIS.

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