Open Access Journal
    • INTERNATIONAL CONFERENCE ON HUMANITIES, LITERATURE AND ECONOMICS (ICHLE 2014) Jan. 1-2, 2014 Bangkok (Thailand) Bangkok, Thailand
    • 2014 3rd International Conference on Climate Change and Humanity - ICCCH 2014 Melbourne, Australia
    • 2014 ISIS MIAMI BEACH INTERNATIONAL MULTIDISCIPLINARY ACADEMIC CONFERENCE - Promoting Global Progress and Excellence in Academia MIAMI BEACH, United States of America
    • 2014 3rd International Conference on Economics Marketing and Management - ICEMM 2014 Toronto, Canada
    • IACD-2014 (Dubai) International Academic Conference Dubai, United Arab Emirates
    • Hot Legal Issues In Higher Ed: Understanding Laws, Rules & Regulations for College Administrators online, United States of America
    • Association of Proposal Management Professionals
    • Corporate Portfolio Management Association
    • Destination Marketing Association International
    • International Association for Business and Society
    • International Association of Assembly Managers
    • Professional Convention Management Association
    • Religious Conference Management Association
    • Society of Inventory Management Benchmarking Association
    • Society of Government Meeting Professionals

 

International Journal of Management, Economics and Social Sciences
2015, Vol. 4(2), pp. 58 – 70.
ISSN 2304 – 1366
http://www.ijmess.com

 

Accounting Information Systems Alignment and SMEs Performance: A Literature Review

 

Dekeng Setyo Budiarto
Faculty of Economics, PGRI University, Indonesia

Rahmawati
M. Agung Prabowo
Faculty of Economics and Business, Sebelas Maret University, Indonesia

 

ABSTRACT

This paper explored the empirical research investigating the relationship between Accounting Information Systems (AIS) alignment and Small and Medium Enterprises (SMEs) performance. Literature shows that AIS alignment is influenced by organizational characteristics, individual characteristics and situational factors which affect SMEs performance. The associate between AIS alignment and firm performance is also discussed in this paper. This paper explores the motivation and contribution of previous researches to identify the gaps for the future studies.


Keywords: Accounting information systems, alignment, small and medium enterprises, firm performance, organizational characteristics, individual characteristics
JEL: L86, M15, M41

 



Back

HomeScopePolicyPress RoomContact Us

Copyrights © 2012-2015 IJMESS® Int'l. (All Rights Reserved)
.