A model for implementing accounting information systems in small and medium sized enterprises

• Main Authors: Ismail, Noor Azizi, King, Malcolm
• Format: Article
• Language: English
• Published: Universiti Utara Malaysia 2005
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/2928/1/mmj9126.pdf; http://repo.uum.edu.my/2928/; http://mmj.uum.edu.my/
• Institution: Universiti Utara Malaysia

Much have been researched abaut the issues of accounting and information systems (IS) in small and medium sized enterprises (SMEs), including their link to performance. Based on a comprehensive review of accounting and IS literature, this paper offers an alternative model to viewing the fit between accounting information systems (AIS) requirement and IS processing capacity, and assessing the link with the performance of SMEs. Using information processing theory as a theory as a theoretical foundation, the model offers new insights into the potential factor that influence AIS requirements, types of IT sophistication and its link to IS processing capacity, the fit between AIS requirements and IS processing capacity on overall firm performance.