The Relationship Between Accounting Information Systems and Firms Performance: Empirical Evidence from Saudi Arabia

• 발행기관: 한국유통과학회
• 저자명: Khaled Adnan OWEIS
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 9 No.8, 37~45쪽, 전체 9쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2022.08.31

영문 초록

This study attempts to understand the relationship between accounting information systems AIS and firms’ performance; in the first part of the study, a brief introduction that focuses on the technological advancements and the impact of such advancements on the business world, and in the second part, a review of literature that considered different perspectives on the relationship between AIS and firms’ performance. The key differences between manual and automated systems were shown in a table later in the literature review, followed by explanations for each comparison aspect. In the third part, four questions are asked regarding the AIS implementation; the questions covered the top management commitment, the users’ competencies, the quality of the adopted system, and the impact of the degree of technological investment on the implementation process. Data for the study was acquired from a Saudi SME. The study’s purpose is to investigate the impact of AIS on organizational performance in Saudi SMEs. The presented ideas of this study, where the main finding of the study is that AIS implementation has a positive impact on firms’ performance.

목차

1. Introduction

2. Literature Review

3. Research Methodology

4. Findings and Conclusion

References

키워드

Accounting Information Systems Information Technology Automated Accounting Manual Accounting Performance Enhancement.