Does E-Commerce Impact on Accounting Information System and Organizations Performance?

Abstract

This research examines the impact of e-commerce adoption on accounting information systems and SMEs' organizational performance. Data were collected from 102 SMEs in Central Java, Indonesia, that have adopted ecommerce in their business process. The structural equational model analysis was employed to examine the effect of ecommerce, accounting information systems, and SMEs' performance. The results showed that management characteristics and organizational readiness as e-commerce characteristics mainly determined the accounting information systems. The second SMEs' organization performance was directly impacted by accounting information systems, management performance, and financial performance; third, the accounting information system has mediated e-commerce toward financial and management performance. Future research is intended to improve the determinants of accounting information systems on SMEs who have used e-commerce intensively.