Accounting Information Systems Alignment and SMEs Performance: A Literature Review (Peer Review by : Dr. Baldric Siregar, MBA., CMA, Ak., CA. And Dr. Dian Indri Purnamasari, Ak.CA.)

Dekeng Setyo Budiarto, SE, MSi, Ak, CA, Fakultas Ekonomi, UPY (2019) Accounting Information Systems Alignment and SMEs Performance: A Literature Review (Peer Review by : Dr. Baldric Siregar, MBA., CMA, Ak., CA. And Dr. Dian Indri Purnamasari, Ak.CA.). UPY.

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Abstract

This paper explored the empirical research investigating the relationship between Accounting Information Systems (AIS) alignment and Small and Medium Enterprises (SMEs) performance. Literature shows that AIS alignment is influenced by organizational characteristics, individual characteristics and situational factors which affect SMEs performance. The associate between AIS alignment and firm performance is also discussed in this paper. This paper explores the motivation and contribution of previous researches to identify the gaps for the future studies.

Item Type: Other
Subjects: Akuntansi > Sistem Informasi Akuntansi
Divisions: Karya Dosen
Depositing User: Mr. Nugroho
Date Deposited: 22 May 2019 07:13
Last Modified: 22 May 2019 07:13
URI: http://repository.upy.ac.id/id/eprint/1864

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