Journal of Business and Management

Journal of Business and Management

ISSN: 2291-1995 (Print)    ISSN: 2291-2002 (Online)

Volume 3 (2014), No. 4, Pages 48-57

DOI: 10.12735/jbm.v3i4p48

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The Influence of Accounting Information Systems (AIS) on Performance of Small and Medium Enterprises (SMEs) in Iraq

Emad Harash1  Suhail Al-Timimi2  Ahmed Hussein Radhi3 

1Department of Accounting, Madenat Alelem University College, Baghdad, Iraq
2College of Administration and Economics, University of Basra, Iraq
3Department of Accounting, College of Engineering, University of Baghdad, Baghdad, Iraq

URL: http://dx.doi.org/10.12735/jbm.v3i4p48Citations: 6 (Details)

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Abstract

The objective of this paper is to investigate the influence use of Accounting Information System (AIS) performance in Small and Medium Enterprises (SMEs) in Iraq. The study discusses and explores the effects of the use of AIS on the performance of SMEs. The result of this study is expected to help the owners and manager of SMEs to understand the importance of the use of AIS to achieve performance. The use of AIS is influenced by several characteristics enjoyed by the accounting information such as: reliability, relevance, and timeliness that effect on SMEs' performance. The result of this study and modern literature shows that AIS characteristics enjoyed by the accounting information such as: reliability, relevance, and timeliness have significant effects on the use of AIS and SMEs' performance. Prior researches have shown that is crucial for SMEs to use AIS to ensure business continuity and survival in the increasingly competitive environment and to enhance their business operations capability and efficiency. The study is one of few that shed light on how the use of AIS affects the performance of SMEs. In this study, the authors propose that dimensions of using AIS are important for improve the performance of SMEs.

JEL Classifications: D21, L21, M41

Keywords: accounting information system (AIS), performance of small and medium enterprises (SMEs)

To Cite this Article: Harash, E., Al-Timimi, S., & Radhi, A. H. (2014). The influence of accounting information systems (AIS) on performance of small and medium enterprises (SMEs) in Iraq. Journal of Business and Management, 3(4), 48-57. http://dx.doi.org/10.12735/jbm.v3i4p48

Copyright © Emad Harash et al.

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This article is published under license to Science and Education Centre of North America. This is an Open Access article distributed under the terms of the Creative Commons Attribution 4.0 International License.

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The Influence of Accounting Information Systems (AIS) on Performance of Small and Medium Enterprises (SMEs) in Iraq
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