The Impact of Accounting Information Systems (AIS) on performance measuresempirical evidence in Spanish SMEs

  1. Urquía Grande, Elena
  2. Pérez Estébanez, Raquel
  3. Muñoz Colomina, Clara Isabel
Journal:
The International Journal of Digital Accounting Research

ISSN: 1577-8517

Year of publication: 2011

Volume: 11

Issue: 17

Pages: 25-43

Type: Article

DOI: 10.4192/1577-8517-V11_2 DIALNET GOOGLE SCHOLAR lock_openArias Montano editor

More publications in: The International Journal of Digital Accounting Research

Sustainable development goals

Abstract

This research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Spain, and firms� improved performance indicators and productivity. This empirical study is based on a survey carried out among small and medium-sized firms to ascertain the extent to which development and implementation of accounting information systems had taken place, and subsequently an analysis was made as to how much this introduction may impact on improvement in outcome indicators and productivity. As interesting results we have found that there is a positive relationship among the SMEs that use AIS for fiscal and bank management and better performance measures. This research provides value added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and performance and productivity indicators in SMEs in Spain.

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