The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises
Accounting information plays a very crucial role in support of various business decisions. Widespread use of Information Technology (IT) enhances accounting functions to be more effective and efficient in supplementing accounting-related information. A computer-based accounting systems (Accounting I...
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| Format: | Article |
| Language: | English |
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EconJournals
2016-10-01
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| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/32000/353067?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| _version_ | 1797921965015564288 |
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| author | Abd Alwali Lutfi Kamil Md Idris Rosli Mohamad |
| author_facet | Abd Alwali Lutfi Kamil Md Idris Rosli Mohamad |
| author_sort | Abd Alwali Lutfi |
| collection | DOAJ |
| description | Accounting information plays a very crucial role in support of various business decisions. Widespread use of Information Technology (IT) enhances accounting functions to be more effective and efficient in supplementing accounting-related information. A computer-based accounting systems (Accounting Information System) enables more accurate reporting, processing large amount of transactions and produce more meaningful reporting for analysis. Despite the promised benefits of AIS, Small and Medium-sized Enterprises (SMEs) have been reported to be lagged behind on its use. Therefore, this study examines factors affecting the use of AIS amongst Jordanian SMEs based on Technology–Organization–Environment (TOE) framework. The study employed self-administered survey questionnaire as a mean of data collection. Based on the responses from 187 firms, compatibility, owner/manager commitment, organizational readiness, competitive pressure and government support were found to have significant effect on AIS usage among firms. This study confirms applicability of TOE framework in understanding factors affecting AIS usage in SMEs |
| first_indexed | 2024-04-10T14:23:56Z |
| format | Article |
| id | doaj.art-5a83d41e866b4e5daff899bdd0438f7e |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T14:23:56Z |
| publishDate | 2016-10-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-5a83d41e866b4e5daff899bdd0438f7e2023-02-15T16:09:11ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382016-10-01672402481032The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized EnterprisesAbd Alwali LutfiKamil Md IdrisRosli MohamadAccounting information plays a very crucial role in support of various business decisions. Widespread use of Information Technology (IT) enhances accounting functions to be more effective and efficient in supplementing accounting-related information. A computer-based accounting systems (Accounting Information System) enables more accurate reporting, processing large amount of transactions and produce more meaningful reporting for analysis. Despite the promised benefits of AIS, Small and Medium-sized Enterprises (SMEs) have been reported to be lagged behind on its use. Therefore, this study examines factors affecting the use of AIS amongst Jordanian SMEs based on Technology–Organization–Environment (TOE) framework. The study employed self-administered survey questionnaire as a mean of data collection. Based on the responses from 187 firms, compatibility, owner/manager commitment, organizational readiness, competitive pressure and government support were found to have significant effect on AIS usage among firms. This study confirms applicability of TOE framework in understanding factors affecting AIS usage in SMEshttps://dergipark.org.tr/tr/pub/ijefi/issue/32000/353067?publisher=http-www-cag-edu-tr-ilhan-ozturkusage decision accounting information system technology–organization–environment (toe) framework informal networking |
| spellingShingle | Abd Alwali Lutfi Kamil Md Idris Rosli Mohamad The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises International Journal of Economics and Financial Issues usage decision accounting information system technology–organization–environment (toe) framework informal networking |
| title | The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises |
| title_full | The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises |
| title_fullStr | The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises |
| title_full_unstemmed | The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises |
| title_short | The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises |
| title_sort | influence of technological organizational and environmental factors on accounting information system usage among jordanian small and medium sized enterprises |
| topic | usage decision accounting information system technology–organization–environment (toe) framework informal networking |
| url | https://dergipark.org.tr/tr/pub/ijefi/issue/32000/353067?publisher=http-www-cag-edu-tr-ilhan-ozturk |
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