The Impact of Computerised Accounting Information Systems on Financial Performance: The Saudi Context

Q4 Multidisciplinary

Scientific Journal of King Faisal University Pub Date : 2023-01-01 DOI:10.37575/h/mng/220053

Hani Alshaiti

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引用次数: 0

Abstract

Small and medium-sized enterprises (SMEs) have played an essential role in contributing to national income, productivity and employment. Therefore, this research aims to study the importance of computerised accounting information systems for Saudi SMEs and the impact of such systems on financial performance. A survey was developed and sent to 197 Saudi SMEs that had adopted one of the computerised accounting information systems. Around 118 valid responses were received. The data was analysed, and the results indicated the impact of using computerised accounting information systems at both individual and organisational levels. The study indicated that the users were satisfied with the systems. The study also found a positive effect of computerised accounting information systems on Saudi SMEs' financial performance. In addition, the study showed no difference in the impact between a small and medium entity. To conclude, the study recommends that Saudi SMEs adopt one of the computerised accounting information systems because of their impact on the organisation’s performance. KEYWORDS Company profitability, electronic system, financial statement, organisation performance, systems maturity, user satisfaction

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电算化会计信息系统对财务绩效的影响:沙特背景

中小企业在促进国民收入、生产力和就业方面发挥了重要作用。因此，本研究旨在研究电算化会计信息系统对沙特中小企业的重要性以及此类系统对财务绩效的影响。制定了一项调查，并向197个采用计算机化会计信息系统的沙特中小企业发送了调查。共收到约118份有效回复。对数据进行了分析，结果表明了在个人和组织层面使用电算化会计信息系统的影响。研究表明，用户对系统满意。该研究还发现，计算机化会计信息系统对沙特中小企业的财务绩效有积极影响。此外，研究表明，中小企业的影响没有差异。综上所述，该研究建议沙特中小企业采用计算机化会计信息系统之一，因为它们对组织绩效的影响。关键词公司盈利能力，电子系统，财务报表，组织绩效，系统成熟度，用户满意度

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Scientific Journal of King Faisal University Multidisciplinary-Multidisciplinary

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The scientific Journal of King Faisal University is a biannual refereed scientific journal issued under the guidance of the University Scientific Council. The journal also publishes special and supplementary issues when needed. The first volume was published on 1420H-2000G. The journal publishes two separate issues: Humanities and Management Sciences issue, classified in the Arab Impact Factor index, and Basic and Applied Sciences issue, on June and December, and indexed in (CABI) and (SCOPUS) international databases.