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...

Accounting information system is a complex and subjective concept that lacks a comprehensive conceptual framework. Previous AIS studies focused on the context of information systems and its benefit. Moreover, existing studies have revealed contradictory results. Some authors argue that full AIS...