Accounting Information Systems Alignment and SMEs Performance : A Literature Review

This paper explored the empirical research investigating the relationship between Accounting Information Systems (AIS) alignment and Small and Medium Enterprises (SMEs) performance. Literature shows that AIS alignment is influenced by organizational characteristics, individual characteristics and situational factors which affect SMEs performance. The associate between AIS alignment and firm performance is also discussed in this paper. This paper explores the motivation and contribution of previous researches to identify the gaps for the future studies

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Year of publication:	2015
Authors:	Budiarto, Dekeng Setyo
Other Persons:	Rahmawati (contributor) ; Prabowo, M. Agung (contributor)
Publisher:	[2015]: [S.l.] : SSRN
Subject:	KMU \| SME \| IT-gestütztes Rechnungswesen \| Accounting information system \| Unternehmenserfolg \| Firm performance \| Betriebliches Informationssystem \| Business intelligence system