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Literature Review on the Use of Technology and Information Systems in SMEs

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  • Banu Dincer
  • Caner Dincer

Abstract

In order to improve their efficiency and performance, companies especially small and medium sized enterprises (SME) adopt new technologies, information systems (IS) and widely used accounting information systems (AIS). This paper seeks to understand general points to consider in the adoption of similar systems and the factors that influence the adoption of these systems in the SME context using the extant literature. The relationship between the AIS systems and firm performance is also considered to shed light to leverage points in the use of AIS and the role it plays in management decision making. Accurate and timely, information based detailed reports are easily produced using AIS helping decision makers, planners and internal auditors.

Suggested Citation

  • Banu Dincer & Caner Dincer, 2016. "Literature Review on the Use of Technology and Information Systems in SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 678-684, December.
    • Handle: RePEc:hur:ijarbs:v:6:y:2016:i:12:p:678-684
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    References listed on IDEAS

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    1. Noor Azizi Ismail & Malcolm King, 2006. "The Alignment of Accounting and Information Systems in SMEs in Malaysia," Journal of Global Information Technology Management, Taylor & Francis Journals, vol. 9(3), pages 24-42, July.
    2. Siti Kurnia Rahayu, 2012. "The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices," Journal of Global Management, Global Research Agency, vol. 4(1), pages 25-52, July.
    3. Takehiko Isobe & Shige Makino & David Montgomery, 2008. "Technological capabilities and firm performance: The case of small manufacturing firms in Japan," Asia Pacific Journal of Management, Springer, vol. 25(3), pages 413-428, September.
    4. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 208-220, September.
    5. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
    6. Bouwens, Jan & Abernethy, Margaret A., 2000. "The consequences of customization on management accounting system design," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 221-241, April.
    7. Wenyi Chu, 2009. "The influence of family ownership on SME performance: evidence from public firms in Taiwan," Small Business Economics, Springer, vol. 33(3), pages 353-373, October.
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    Cited by:

    1. Lorente-Martínez, Javier & Navío-Marco, Julio & Rodrigo-Moya, Beatriz, 2020. "Analysis of the adoption of customer facing InStore technologies in retail SMEs," Journal of Retailing and Consumer Services, Elsevier, vol. 57(C).
    2. Dini Wahyuni & Lukluk Fuadah & Syamsurijal Kadir, 2020. "Influence of Access to Finance, Human Resource Competence, Information Systems on the Performance of Small and Medium-Sized Enterprises with Organizational Culture as Study Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 91-100, September.

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