Non-financial information as a mediator in the link between accounting information systems and decision-making outcomes in SMEs: a structural equation modelling study

The study analyses the influence of non-financial information as a mediator between the relationship of accounting information systems (AIS) and decision-making outcomes of SMEs in a rapidly changing business environment. It evaluates that AIS provides non-financial information that impacts SMEs' decision-making and non-financial performance. The study used quantitative methods and descriptive analysis to gather data on AIS implementation in SMEs, testing it with 217 valid responses from proprietors, managers, and accountants and using the SEM-PLS statistical analysis technique. Implementing an AIS in SMEs has been found to positively impact their decision-making success and non-financial performance, as it provides non-financial information about business organisations, leading to improved organisational performance. This study is the first to examine the influence of AIS on SME decision-making and organisational non-financial performance, highlighting the role of non-financial information as a mediator. Research offers valuable insights for policymakers in SMEs to improve the transparency of accounting records for their stakeholders through AIS.