In order to improve their efficiency and performance, companies especially small and medium sized enterprises (SME) adopt new technologies, information systems (IS) and widely used accounting information systems (AIS). This paper seeks to understand general points to consider in the adoption of similar systems and the factors that influence the adoption of these systems in the SME context using the extant literature. The relationship between the AIS systems and firm performance is also considered to shed light to leverage points in the use of AIS and the role it plays in management decision making. Accurate and timely, information based detailed reports are easily produced using AIS helping decision makers, planners and internal auditors.
Abernethy, MA. & Lillis, AM. (1995). The impact of manufacturing flexibility on management control system design. Accounting, Organizations & Society, 20(4): 241-258.
Amidu, M. Effah, J. & Abor, J. (2011). E-Accounting practices among small & medium enterprises in Ghana. Journal of Management Policy & Practice, 12 (4):146-155.
Al-Eqab. & Ismail, NA. (2011). Contingency factors and accounting information system design in Jordanian companies. IBIMA business Review, 166128, 1-13.
Bledsoe, N. L. & Ingram R. W. (1997). Customer satisfaction through performance evaluation. Journal of Cost Management, Winter, 43-50.
Boulianne, E. (2007). Revisiting fit between AIS design and performance with the analyser strategic type. International Journal of Accounting Information Systems, 8, 1-6.
Bouwens, J., & Abernethy, M. A. (2000). The consequences of customization on management accounting system design. Accounting, Organizations and Society, 25(3), 221-241.
Burca, S., Fynes, B. & Brannick, T. (2006). The moderating effects of information technology sophistication on services practice and performance. International Journal of Operations & Production Management, 26(11): 1240-1254.
Chenhall, R.H. (2003). Management control system design within its organizational context. Findings from contingency based research and direction for the future. Accounting organization and society ,28(2-3),127-168
Choe., J.M. (2002). The organizational learning effect of management accounting information under advanced manufacturing technology. European Journal of Information Systems, 11, 142-158.
Chu, W. (2009). The influence of family ownership on SME performance: Evidence from public firm in Taiwan. Small Business Economics, 33, 353-373.
Delen, D., Zaim, H., Kuzey, C. & Zaim, S. (2013). A comparative analysis of machine learning systems for measuring the impact of knowledge management practices. Journal Decision Support systems, 54(2): 1150-1160.
Delone, H.W. (1988). Determinant of success for computer usage in small business. MIS Quarterly , 12(1): 51-61.
Dibrell, C., Davis, P. & Craig, J. (2008). Fuelling innovation through information technology in SMEs. Journal of Small Business Management , 46(2): 203-218.
Eztebanez, R., Grande, E.U. & Colomina, C.M. (2010). Information technology implementation: Evidence in Spanish SMEs. International Journal of Accounting & Information Management, 18(1): 39-57.
Francalanci, C. & Morabito, V. (2008). IS integration & business performance: The mediation effect of organizational absorptive capacity in SMES. Journal of Information Technology, 23, 297-312.
Grande, E. Estebanez, E. & Colomina, CM. (2010). The impact of accounting information systems (AIS) on performance measures: Empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research, 11, 25-43.
Hussin, H. King, M. & Craig, P. (2002). IT alignment in small firm. European Journal of Information Systems, 11, 108-127.
Ismail NA, & King, M. (2006). The alignment of accounting and information systems in SMEs in Malaysia. Journal of Global Information Technology Management, 9 (3): 24-42.
Ismail, NA. & King, M. (2007). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems and Small Business, 1(1-2): 1-20.
Isobe, T. Makino, S. & Montgomery, DB. (2008). Technological capabilities and firm performance: The case of small manufacturing firms in Japan. Asia Pacific Journal,
25, 413-428.
Levy, M. Powel, P & Yetton, P. (2011). Contingent dynamics of IS strategic alignment in small & medium sized enterprises. Journal of Systems & Information Technology, 13(2): 106-124.
Lohman, J. M. (2000). The legal and accounting side of managing a small business. Ingrams, 26, 21.
Miller, J.A. (1992). Designing and implementing a new cost management system. Journal of Cost Management, Winter, 41-53.
Malaranggeng, V. (2009). The effect of environment and turnaround strategy on innovation and performance, Ph.D thesis, Indonesian University.
Naranjo, D. (2004). The role of sophisticated accounting system in strategy management. The International Journal of Digital Accounting Research, 4(8): 125-144.
Pérez, R., Urquía, E., & Muñoz, C. (2011). Information technology implementation: evidence in Spanish SMEs. International Journal of Accounting & Information Management, 18(1), 39-57.
Rahayu, S. K. (2012). The Factors That Support The Implementation Of Accounting Information System: A Survey in Bandung and Jakarta’s Taxpayer Offices. Journal of Global Management, 4(1), 25-52.
Sharma, M. & Bhagwat, R. (2003). Performance measurements in the implementation of information systems in small and medium sized enterprises: A framework and empirical analysis. Measuring Business Excellence, 10(4): 8-21.
Sousa, S., Elaine, M., Aspinwal, A. & Guimaraes, R. (2006). Performance measures in English small medium enterprises: Survey result. Benchmarking: An International Journal, 13(1): 120-134.
Soudani, S. (2012). The usefulness of accounting information systems for effective organizational performance. International Journal of Economics and Finance, 4(5): 136-145.
Thong, J.Y.L. (1995). CEO characteristics, organisational characteristics and information technology adoption in small business. Omega, 23(4):429-442.
Thong, J.Y.L. (1999). An integrated model of information systems adoption in small business. Journal of Management Information Systems, 15(4): 187-214.
Tuanmat Z. & Smith, M. (2011). The effect of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies. Asian Review of Accounting, 19(3): 208-220.
Woznica, J. & Healy, K. (2009). The level of information systems integration in SMEs in Irish manufacturing sector. Journal of Small Business and Enterprise Development, 16(1): 115-128.
Dincer, B., & Dincer, C. (2016). Literature Review on the Use of Technology and Information Systems in SMEs. International Journal of Academic Research in Business and Social Sciences, 6(12), 614-620.
Copyright: © 2016 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
