Accounting Information System (AIS) Alignment And Non-Financial Performance In Small Firms

Dekeng Setyo Budiarto, Universitas PGRI Yogyakarta (2014) Accounting Information System (AIS) Alignment And Non-Financial Performance In Small Firms. International Journal of Computer Networks (IJCN), Volume (6) : Issue (2).


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The objective of this research is to investigate the effect of Accounting Information System (AIS) alignments on non-financial performance in Small and Medium Enterprises (SMEs). The result of this research is expected to help the owners of SMEs to understand the importance of AIS alignment to achieve non-financial performance. AIS alignment is influenced by several factors such as: organizational characteristics, owner commitment, and organizational strategies that effect on SMEs performance. The effect of AIS alignment on performance is explored using data collected from SMEs owners in the Special Administrative Region of Yogyakarta (DIY). The result of this research shows that AIS sophistication, owner commitment, and external IT expertise have significant effects on AIS alignment. AIS alignment also has significant effect on non-financial performance.

Item Type: Article
Uncontrolled Keywords: Accounting Information System, Alignment, Non-Financial Performance, SMEs.
Subjects: Akuntansi > Sistem Informasi Akuntansi
Divisions: Karya Dosen
Depositing User: FITRI RIANI
Date Deposited: 24 May 2018 07:23
Last Modified: 24 May 2018 07:42

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