Global Review of Accounting and Finance
Vol. 8. No. 2., September 2017, Pages: 20 – 38
Impact of Accounting Information System on Organizational Performance: A Study of SMEs in the UAE
The purpose of this study is to investigate the impact of accounting managers’ knowledge and top management support on accounting information systems and, moreover, to analyze the impact of accounting information systems on performance management and organizational performance. This study analyses the data collected from 74 SMEs related to the trading, services and manufacturing sectors. SPSS and AMOS are used for doing regression analysis; specifically structural equation modeling is applied for data analysis. Based on the results this study concludes that accounting managers’ knowledge and top management support significantly impact on the accounting information systems in an organization and, consequently, accounting information systems also significantly impact the performance management and organizational performance of that organization. By using accounting information systems, decision makers obtain useful information and use it in decision-making and strategy building to achieve organizational goals and objectives, which should increase the company’s performance.