Information technology and E-accounting: some determinants among SMEs
Purpose – Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and medium-sized enterprises (SMEs). Design/methodology/approach – A survey method was used to select the sample among SMEs...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2022-05-01
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| Series: | Journal of Money and Business |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JMB-05-2021-0018/full/pdf |
| _version_ | 1797786190165835776 |
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| author | Mohammed Muneerali Thottoli Essia Ries Ahmed |
| author_facet | Mohammed Muneerali Thottoli Essia Ries Ahmed |
| author_sort | Mohammed Muneerali Thottoli |
| collection | DOAJ |
| description | Purpose – Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and medium-sized enterprises (SMEs). Design/methodology/approach – A survey method was used to select the sample among SMEs in Oman. Using descriptive statistics, the impact of the determinants on E-accounting practices in SMEs in Oman were tested. Findings – The findings reveal that except information technology (IT) cost, all other possible determinants (IT risk, employee IT skills and employee theoretical knowledge) has a significant influence on E-accounting practice among SMEs. Research limitations/implications – The link between variables of this study was not analyzed in Oman. Moreover, this study only concentrated on the impact of the fourth determinants, while in reality, there must be other determinants that should also be investigated by other researchers. Practical implications – This study has added to the literature by examining the E-accounting practices while evaluating the effect of IT determinants on the relationship. Besides, this might add benefits to many SMEs relating to their current accounting practice that might lead to adopting E-accounting practice to ensure application of applicable accounting standards to show fair financial statements to its stakeholders. Originality/value – This current study is one of the first works in the context of Oman. It has added a new discussion to the body of knowledge in light of the IT determinants and their relationship with E-accounting practices; hence, an approach that is not widely discussed in the literature. Furthermore, conducting such research in the field of accounting provides new insight into the literature among both emerging and developed economies including Oman. |
| first_indexed | 2024-03-13T01:04:24Z |
| format | Article |
| id | doaj.art-e59ad70f22084a7e825a3d807b6fb4f4 |
| institution | Directory Open Access Journal |
| issn | 2634-2596 2634-260X |
| language | English |
| last_indexed | 2024-03-13T01:04:24Z |
| publishDate | 2022-05-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | Journal of Money and Business |
| spelling | doaj.art-e59ad70f22084a7e825a3d807b6fb4f42023-07-06T08:07:48ZengEmerald PublishingJournal of Money and Business2634-25962634-260X2022-05-012111510.1108/JMB-05-2021-0018Information technology and E-accounting: some determinants among SMEsMohammed Muneerali Thottoli0Essia Ries Ahmed1College of Economics, Management and Information Systems, University of Nizwa, Nizwa, OmanCollege of Economics, Management and Information Systems, University of Nizwa, Nizwa, OmanPurpose – Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and medium-sized enterprises (SMEs). Design/methodology/approach – A survey method was used to select the sample among SMEs in Oman. Using descriptive statistics, the impact of the determinants on E-accounting practices in SMEs in Oman were tested. Findings – The findings reveal that except information technology (IT) cost, all other possible determinants (IT risk, employee IT skills and employee theoretical knowledge) has a significant influence on E-accounting practice among SMEs. Research limitations/implications – The link between variables of this study was not analyzed in Oman. Moreover, this study only concentrated on the impact of the fourth determinants, while in reality, there must be other determinants that should also be investigated by other researchers. Practical implications – This study has added to the literature by examining the E-accounting practices while evaluating the effect of IT determinants on the relationship. Besides, this might add benefits to many SMEs relating to their current accounting practice that might lead to adopting E-accounting practice to ensure application of applicable accounting standards to show fair financial statements to its stakeholders. Originality/value – This current study is one of the first works in the context of Oman. It has added a new discussion to the body of knowledge in light of the IT determinants and their relationship with E-accounting practices; hence, an approach that is not widely discussed in the literature. Furthermore, conducting such research in the field of accounting provides new insight into the literature among both emerging and developed economies including Oman.https://www.emerald.com/insight/content/doi/10.1108/JMB-05-2021-0018/full/pdfE-accountingSmall and medium enterprisesInformation technologyOman |
| spellingShingle | Mohammed Muneerali Thottoli Essia Ries Ahmed Information technology and E-accounting: some determinants among SMEs Journal of Money and Business E-accounting Small and medium enterprises Information technology Oman |
| title | Information technology and E-accounting: some determinants among SMEs |
| title_full | Information technology and E-accounting: some determinants among SMEs |
| title_fullStr | Information technology and E-accounting: some determinants among SMEs |
| title_full_unstemmed | Information technology and E-accounting: some determinants among SMEs |
| title_short | Information technology and E-accounting: some determinants among SMEs |
| title_sort | information technology and e accounting some determinants among smes |
| topic | E-accounting Small and medium enterprises Information technology Oman |
| url | https://www.emerald.com/insight/content/doi/10.1108/JMB-05-2021-0018/full/pdf |
| work_keys_str_mv | AT mohammedmuneeralithottoli informationtechnologyandeaccountingsomedeterminantsamongsmes AT essiariesahmed informationtechnologyandeaccountingsomedeterminantsamongsmes |