Title: An exploration of accounting information system's role in SMEs failure triangular

Authors: Ahmed Ali Mohammad

Addresses: Department of Accounting and Information Systems, College of Business and Economics, Qatar University, P.O. Box 2713, Doha, State of Qatar

Abstract: High rates of SMEs failure in recent years question whether and how information system can help in raising financial awareness? To address this question, the present paper seeks to empirically explore the relationship between use of accounting information systems and SMEs failure. By reviewing recent trends in SMEs management and success of information systems, this paper argues that the SMEs failure is due to the lack of information systems and resources. Using survey data from 338 SMEs professionals and by applying structural equation modelling (SEM), outcomes suggests that effective use of accounting information systems enhances the financial awareness and organisational agility which in sequence reduce SMEs failure.

Keywords: SMEs; accounting information systems; failure; awareness; survive; success.

DOI: 10.1504/IJASM.2018.092546

International Journal of Agile Systems and Management, 2018 Vol.11 No.2, pp.155 - 178

Received: 20 Jun 2017
Accepted: 14 Dec 2017

Published online: 24 Jun 2018 *

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