The Effect of Organizational Readiness and Top Management Support on Supply Chain Management Performance: The Mediating Role of Accounting Information Systems

Abstract

Micro, small, and medium enterprises (MSMEs) are crucial to the economies of developing countries like Indonesia, demonstrating resilience during economic challenges such as the 1998 financial crisis. This study investigates how organizational readiness and top management support affect supply chain management performance in MSMEs, with the success of accounting information systems as a mediating factor. Using purposive sampling and G*Power software, 178 MSMEs from diverse sectors were analyzed via Partial Least Squares (PLS). Results show that organizational readiness and top management support significantly impact supply chain management performance and the success of accounting information systems in Pekanbaru, Indonesia. However, accounting information system success does not mediate the relationship between organizational readiness, top management support, and supply chain management performance. This indicates that other factors might serve as critical mediators. To improve supply chain management performance, MSMEs should enhance organizational readiness and secure top management support. Future research should investigate alternative mediators, such as technology or innovation, and include studies across various sectors for broader insights.