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The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs

Author

Listed:
  • Rehab U. Trabulsi

    (Department of Accounting, ASCSC, King Saud University, KSA.)

Abstract

Accounting Information System (AIS) is considered as an important organizational mechanism that is critical for the effectiveness of decision making and control in organizations. The main purpose of this paper is to investigate the impact of AIS on organizational performance (cost reduction, improving quality and effective decision making). Data is collected through questionnaires from SMEs in Saudi Arabia. SmartPLS was used to analyze the data and to test the study hypotheses. Findings proof that using an AIS has a significant impact on organizational performance generally and on all its dimensions including cost reduction, improving quality and effective decision making.

Suggested Citation

  • Rehab U. Trabulsi, 2018. "The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs," International Review of Management and Marketing, Econjournals, vol. 8(2), pages 69-73.
    • Handle: RePEc:eco:journ3:2018-02-10
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    Citations

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    Cited by:

    1. Abdalwali Lutfi & Manaf Al-Okaily & Adi Alsyouf & Mahmaod Alrawad, 2022. "Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making," Sustainability, MDPI, vol. 14(13), pages 1-17, July.
    2. Aderemi Olalere Adebayo & Wasiu Adebayo Lamidi, 2021. "Accounting And Information Technology Alignment: The Influence On Organisational Performance," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 11(1), pages 36-48, March.

    More about this item

    Keywords

    Accounting information system; organizational performance; quality; decision making.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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