LINKING THE ACCOUNTING INFORMATION SYSTEM PERFORMANCE AND COMPETITIVE ADVANTAGES OF SMEs
DOI:
https://doi.org/10.15282/ijim.18.3.2024.11186Keywords:
Accounting Information Systems, Accounting Information Systems Performance, Competitive Advantages, SMEsAbstract
Competitive advantages and Accounting Information System (AIS) are progressively gaining the attention of management accounting practitioners, managers, and academics due to their significant influence on performance, profit, stainable growth, and growing acceptance by SMEs. This study aims to investigate the connections between these two large fields and offer suggestions for their joint consideration. The main objectives are to: (1) Review the relevant literature of both frameworks, (2) identify the benefits of their concurrent application, and (3) develop a theoretical framework model that integrates their separate concepts. The results contribute to proposing new ways of enhancing AIS performance. Furthermore, these managing approaches are compatible with complementary and their combined execution could assist SMEs in improving their overall performance and enhancing their competitive advantages. Their combined use could also facilitate the dissemination of Accounting Information System and strategic management accounting approaches for SMEs.
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