The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi's SMEs
Accounting Information System (AIS) is considered as an important organizational mechanism that is critical for the effectiveness of decision making and control in organizations. The main purpose of this paper is to investigate the impact of AIS on organizational performance (cost reduction, improv...
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| Format: | Article |
| Language: | English |
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EconJournals
2018-03-01
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| Series: | International Review of Management and Marketing |
| Online Access: | http://mail.econjournals.com/index.php/irmm/article/view/6221 |
| _version_ | 1797920860686778368 |
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| author | Rehab U. Trabulsi |
| author_facet | Rehab U. Trabulsi |
| author_sort | Rehab U. Trabulsi |
| collection | DOAJ |
| description |
Accounting Information System (AIS) is considered as an important organizational mechanism that is critical for the effectiveness of decision making and control in organizations. The main purpose of this paper is to investigate the impact of AIS on organizational performance (cost reduction, improving quality and effective decision making). Data is collected through questionnaires from SMEs in Saudi Arabia. SmartPLS was used to analyze the data and to test the study hypotheses. Findings proof that using an AIS has a significant impact on organizational performance generally and on all its dimensions including cost reduction, improving quality and effective decision making.
Keywords: Accounting information system, organizational performance, quality, decision making.
JEL Classifications: M40; M41
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| first_indexed | 2024-04-10T14:08:51Z |
| format | Article |
| id | doaj.art-7f1698898ac740c482ffd3fae49f778d |
| institution | Directory Open Access Journal |
| issn | 2146-4405 |
| language | English |
| last_indexed | 2024-04-10T14:08:51Z |
| publishDate | 2018-03-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Review of Management and Marketing |
| spelling | doaj.art-7f1698898ac740c482ffd3fae49f778d2023-02-15T16:09:52ZengEconJournalsInternational Review of Management and Marketing2146-44052018-03-0182The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi's SMEsRehab U. Trabulsi Accounting Information System (AIS) is considered as an important organizational mechanism that is critical for the effectiveness of decision making and control in organizations. The main purpose of this paper is to investigate the impact of AIS on organizational performance (cost reduction, improving quality and effective decision making). Data is collected through questionnaires from SMEs in Saudi Arabia. SmartPLS was used to analyze the data and to test the study hypotheses. Findings proof that using an AIS has a significant impact on organizational performance generally and on all its dimensions including cost reduction, improving quality and effective decision making. Keywords: Accounting information system, organizational performance, quality, decision making. JEL Classifications: M40; M41 http://mail.econjournals.com/index.php/irmm/article/view/6221 |
| spellingShingle | Rehab U. Trabulsi The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi's SMEs International Review of Management and Marketing |
| title | The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi's SMEs |
| title_full | The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi's SMEs |
| title_fullStr | The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi's SMEs |
| title_full_unstemmed | The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi's SMEs |
| title_short | The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi's SMEs |
| title_sort | impact of accounting information systems on organizational performance the context of saudi s smes |
| url | http://mail.econjournals.com/index.php/irmm/article/view/6221 |
| work_keys_str_mv | AT rehabutrabulsi theimpactofaccountinginformationsystemsonorganizationalperformancethecontextofsaudissmes AT rehabutrabulsi impactofaccountinginformationsystemsonorganizationalperformancethecontextofsaudissmes |