Work

Accounting Information Systems for SMEs: A Systematic Literature Review

Year: 2023
Type: conference-paper
Study design: Systematic Review
Abstract: Information systems have proven to be critical to company success.Accounting information systems not only help in providing information for better decision making but also help companies with planning, controlling, assessing, and improving the company's business processes.The purpose of this research is to determine the effect of accounting information systems on small and medium companies' performance.It is hoped that this research will contribute to small and medium business actors to better understand the importance of accounting information systems for businesses and also for the government to be able to use the results of this research to design policies that encourage the use of AIS in small and medium businesses, provide training and support to actors small and medium enterprises, and improve the necessary information technology infrastructure.This research is qualitative in nature, carried out by conducting a systematic literature review of studies on the effect of accounting information systems on small and medium-sized companies during the period 2017 to 2022.The results of this study prove that accounting information systems can increase SMEs' performance.The implication of the research is improving decision-making decisions, improving internal controls, expanding access to financial information, and increasing transparency and accountability.
Language: English
Open Access status: diamond
OpenAlex ID: W4388026669
FWCI: 7.037
Cites: 9
Cited by: 19
Related to: 10