Accounting Information Systems for SMEs: A Systematic Literature Review

DOI

10.2991/978-2-38476-132-6_61How to use a DOI?

Keywords

information; accounting information systems; small and medium enterprise; systematic literature review; computer-based accounting information systems

Abstract

Information systems have proven to be critical to company success. Accounting information systems not only help in providing information for better decision making but also help companies with planning, controlling, assessing, and improving the company's business processes. The purpose of this research is to determine the effect of accounting information systems on small and medium companies’ performance. It is hoped that this research will contribute to small and medium business actors to better understand the importance of accounting information systems for businesses and also for the government to be able to use the results of this research to design policies that encourage the use of AIS in small and medium businesses, provide training and support to actors small and medium enterprises, and improve the necessary information technology infrastructure. This research is qualitative in nature, carried out by conducting a systematic literature review of studies on the effect of accounting information systems on small and medium-sized companies during the period 2017 to 2022. The results of this study prove that accounting information systems can increase SMEs’ performance. The implication of the research is improving decision-making decisions, improving internal controls, expanding access to financial information, and increasing transparency and accountability.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Titis Wahyuni
PY  - 2023
DA  - 2023/10/31
TI  - Accounting Information Systems for SMEs: A Systematic Literature Review
BT  - Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
PB  - Atlantis Press
SP  - 719
EP  - 730
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-132-6_61
DO  - 10.2991/978-2-38476-132-6_61
ID  - Wahyuni2023
ER  -