Abstract
With the changing paradigm of the world and highly competitive business environments, organizations are encountered different challenges. This paper investigates the relationship between management accounting information (MAI) and decision-making and the role of cloud computing among small-medium enterprises (SMEs) in Pakistan. In particular, the focus of this paper is on the influence of MAI on decision-making. Cloud computing is a modern technology to strengthen relationships. A quantitative research design that involves printed questionnaires was used to analyze the relationships of the variables. The survey was conducted on 384 Pakistani small and medium-sized enterprises of various sectors. The study obtained 105 useable responses. Data were analyzed using Smart PLS 3.0 (Partial Least Square) to test the researcher’s hypotheses. The study found MAI to be positively related to Pakistani SMEs’ decision-making. The findings also exposed all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, to be positively related to decision-making. Additionally, the findings indicated that, as modern technology, cloud computing strengthens the relationship between MAI and decision-making. This paper contributes by helping organizations realize the importance of MAI in decision-making and how they could relate a selection of information characteristics in terms of their business environments. Moreover, it enhances the understanding of SMEs on the function of cloud computing to get better decision-making in the light of the competition in SMEs. Pakistani industry is running successfully, and small-medium enterprises have a wide gap. Small and Medium Enterprises are going successful in Pakistan, and investor can ease to decide after receiving research directions.
Highlights
Small and medium-sized enterprises (SMEs) are still at the early stage of development and are still evolving
The first goal of this study is to examine the effect of management accounting information on decision-making
SME companies perceive that management accounting information (MAI) is useful in improving the decision-making processes in a competitive condition by helping them to make sound decisions based on the information provided
Summary
Small and medium-sized enterprises (SMEs) are still at the early stage of development and are still evolving. From the resource constraint’s perspective, SMEs are different from their large-sized counterparts Despite their limited resources to adopt management accounting practice fully, management accounting information (MAI) is pertinent to their businesses’ helpfulness and efficiencies (Ahmad, 2020). MAI is defined as an information source that contains information that is financial and non-financial It is to utilize internal users for their organization’s long-term well-being, i.e., planning, implementation, and appraisals of strategies (Hui & Yusof, 2017). MAI can serve multiple roles simultaneously and is relevant to managers at all levels (Fitsum, 2014) It recognizes that MAI is essential in decision-making in SMEs. In Pakistan, earlier studies focused mainly on management accounting practices in Pakistan (Rahman, Omar, & Hoo, 1997; Sulaiman, Nazli Nik Ahmad, & Alwi, 2004) with minimal emphasis on MAI (Hui & Yusof, 2010). There are very few studies on the utilization of MAI among SMEs in both developed and developing economies (Alattar, Kouhy, & Innes, 2009)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
