Accounting Information Systems Alignment and SMEs Performance: A Literature Review

Dekeng Setyo Budiarto, . and Rahmawati, . and M. Agung Prabowo, . (2015) Accounting Information Systems Alignment and SMEs Performance: A Literature Review. International Journal of Management, Economics and Social Sciences, 4 (2). pp. 58-70. ISSN 2304 – 1366

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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: Article
Uncontrolled Keywords: Accounting information systems, alignment, small and medium enterprises, firm performance, organizational characteristics, individual characteristics
Subjects: Akuntansi > Sistem Informasi Akuntansi
Divisions: Karya Dosen
Depositing User: Mr. Nugroho
Date Deposited: 30 Dec 2015 03:22
Last Modified: 30 Dec 2015 03:32
URI: http://repository.upy.ac.id/id/eprint/43

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