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Asian Journal of Scientific Research
  Year: 2019 | Volume: 12 | Issue: 1 | Page No.: 29-40
DOI: 10.3923/ajsr.2019.29.40
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Enterprises Performance Based Accounting Information System: Success Factors
Haitham Mohsin Kareem, Khairul Azman Aziz, Ruhanita Maelah, Yusasniza Mohd Yunus and M.A. Dauwed

Currently, due to the lack of government and top management support the performance of Small and Medium-sized enterprises (SMEs) have been decreased. In Iraq, many companies have not considered modern technology such as Accounting Information System (AIS) in their business. In which utilizing AIS for SME should increase the performance to be effectiveness and efficiency in an evaluation of probable actions that can be taken to improve organizational productivity. Therefore, this study aimed to investigate the current issues and success factors that could affect the SMEs performance by using AIS in Iraqi. A review the literature was carried out to gather the related information for utilizing AIS to improve the SMEs performance, while the interview was conducted to verify the result. These factors were identified based on the previous models and the related literature. The purpose of this study is to help the decision makers to overcome the related issues and improve the performance. Six success factors have been found in this study. These factors could have an effect of enhancing the SMEs performance by utilizing AIS. The success factors include: educational status, government support, top management support, organizational culture, organizational size and knowledge in accounting. This study present success factors that bring to the effectiveness of accounting information system in enterprises performance. The results showed that the SMEs need continued attention to get government as well as top management support for the development of comprehensive action plans to enhance SME performance. The conceptual model was developed in this study to present the finding.
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How to cite this article:

Haitham Mohsin Kareem, Khairul Azman Aziz, Ruhanita Maelah, Yusasniza Mohd Yunus and M.A. Dauwed, 2019. Enterprises Performance Based Accounting Information System: Success Factors. Asian Journal of Scientific Research, 12: 29-40.

DOI: 10.3923/ajsr.2019.29.40


11 June, 2020
sheikh nazmul huda:
thanks for your enormous contribution on accounting field






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