The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs

The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs

<p>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...

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Main Author: Rehab U. Trabulsi
Format: Article
Language:English
Published: EconJournals 2018-03-01
Series:International Review of Management and Marketing
Online Access:https://www.econjournals.com/index.php/irmm/article/view/6221
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spelling doaj-08ebae05108944e1b35562cf34e7b03a2020-11-25T03:37:06ZengEconJournalsInternational Review of Management and Marketing 2146-44052018-03-018269733175The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEsRehab U. Trabulsi<p>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.</p><p><strong>Keywords: </strong>Accounting information system, organizational performance, quality, decision making.</p><p><strong>JEL Classifications: </strong>M40; M41<strong></strong></p>https://www.econjournals.com/index.php/irmm/article/view/6221
collection DOAJ
language English
format Article
sources DOAJ
author Rehab U. Trabulsi
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
author_facet Rehab U. Trabulsi
author_sort Rehab U. Trabulsi
title 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_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_sort impact of accounting information systems on organizational performance: the context of saudi’s smes
publisher EconJournals
series International Review of Management and Marketing
issn 2146-4405
publishDate 2018-03-01
description <p>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.</p><p><strong>Keywords: </strong>Accounting information system, organizational performance, quality, decision making.</p><p><strong>JEL Classifications: </strong>M40; M41<strong></strong></p>
url https://www.econjournals.com/index.php/irmm/article/view/6221
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