An exploration of accounting information system's role in SMEs failure triangular

Q1 Multidisciplinary

International Journal of Agile Systems and Management Pub Date : 2018-06-25 DOI:10.1504/IJASM.2018.092546

A. A. Mohammad

引用次数: 2

Abstract

High rates of SMEs failure in recent years question whether and how information system can help in raising financial awareness? To address this question, the present paper seeks to empirically explore the relationship between use of accounting information systems and SMEs failure. By reviewing recent trends in SMEs management and success of information systems, this paper argues that the SMEs failure is due to the lack of information systems and resources. Using survey data from 338 SMEs professionals and by applying structural equation modelling (SEM), outcomes suggests that effective use of accounting information systems enhances the financial awareness and organisational agility which in sequence reduce SMEs failure.

查看原文本刊更多论文

试论会计信息系统在中小企业失败三角中的作用

近年来，中小企业倒闭率很高，人们质疑信息系统是否以及如何帮助提高金融意识？为了解决这一问题，本文试图实证研究会计信息系统的使用与中小企业倒闭之间的关系。通过回顾近年来中小企业管理和信息系统成功的趋势，本文认为中小企业的失败是由于缺乏信息系统和资源。使用338名中小企业专业人员的调查数据，并通过应用结构方程模型（SEM），结果表明，有效使用会计信息系统可以提高财务意识和组织灵活性，从而减少中小企业的失败。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

International Journal of Agile Systems and Management Multidisciplinary-Multidisciplinary

CiteScore

2.70

自引率

0.00%

发文量

期刊介绍： The objective of IJASM is to establish an effective channel of communication between academia, industry and persons concerned with the design and development of systems. Change is eternal and perpetual, irrespective of type of system. Systems created in the course of the advance of human civilization need to be functionally and operationally sustainable amid changes in technological, political, socio-economical, financial, cultural and other environmental challenges. IJASM aims to promote and harmonize knowledge developments in the emerging fields of agile systems research, sustainability and vulnerability analysis, risk assessments methodologies, complex systems science, e-organisation and e-supply chain management, with emphasis on the international dimension, particularly breaking cultural barriers, and on national contexts, globalisation and new business practices. As such, we aim to publish papers presenting new research, innovative theoretical approaches, changes in agile management paradigms, and action (both examples of successes and failures as long as there are important lessons to be learned) from leading scholars and practitioners. Papers generally fall into two broad categories: those grounded in theory and/or papers using scientific research methods (e.g., reports of original empirical studies, models, critical reviews of existing empirical research, theory pieces that clearly extend current thinking); and those focusing on innovative agile approaches that are based on well reasoned extensions of existing research, experiential knowledge, or exemplary cases (e.g., thought pieces, case studies, etc).