Title: Driving SME management in the digital era: an empirical evidence on the role of accounting information systems in strategic planning, controlling, and coordination activities

Authors: Priyanka Koundal; Minie Bhalla; Manpreet Kailay

Addresses: Mittal School of Business, Lovely Professional University, Jalandhar, Delhi, Grand Trunk Rd., Phagwara, Punjab, 144411, India ' Mittal School of Business, Lovely Professional University, Jalandhar, Delhi, Grand Trunk Rd., Phagwara, Punjab, 144411, India ' Mittal School of Business, Lovely Professional University, Jalandhar, Delhi, Grand Trunk Rd., Phagwara, Punjab, 144411, India

Abstract: In today's highly competitive environment, SMEs must recognise that accounting information systems (AISs) can improve planning, controlling, and coordinating activities (PCC), which are essential for their survival and success. This study established a theoretical framework based on the information systems (IS) success model. The components of the model were evaluated through structural equation modelling using Smart-PLS applied to a sample of 302 SMEs. Empirical evidence indicated that AIS's information, system, and service quality strongly influence PCC, thereby fostering SMEs' efficiency and supporting policy decisions benefiting practitioners and policymakers in SME management and development. This study is the first of its kind to analyse the impact of AIS on three essential managerial activities: planning, controlling, and coordinating. The findings shed light on the collective influence of AIS on these activities. The study offers valuable insights for strengthening PCC in SMEs, advancing AIS design, and informing owners, designers, and policymakers.

Keywords: AIS; accounting information system; planning; controlling; coordinating; SMEs; small and medium-sized enterprises; accounting information systems.

DOI: 10.1504/IJGSB.2025.150129

International Journal of Globalisation and Small Business, 2025 Vol.15 No.2, pp.135 - 157

Received: 26 Jan 2025
Accepted: 06 Jul 2025
Published online: 01 Dec 2025 *

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