Impact of Accounting Information System on Organizational Performance: A Study of Small and Mid-Sized Enterprises in UAE

Abstract

The purpose of this study is to investigate the impact of accounting managers’ knowledge and top management support on the accounting information systems and moreover, to analyze the impact of accounting information systems on the performance management and organizational performance. This study analyses the data collected from 74 SMEs related to trading, services and manufacturing sectors. SPSS and AMOS are used for doing regression analysis; specifically structural equation modeling is applied for data analysis. Based upon 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 for achieving the organizational goals and objectives, which should increase the company performance.