RESEARCH ON THE ROLE OF ACCOUNTING
INFORMATION SYSTEMS IN IMPROVING THE
PERFORMANCE OF SMALL AND MEDIUM-SIZED
ENTERPRISES Cover Image

RESEARCH ON THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN IMPROVING THE PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES
RESEARCH ON THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN IMPROVING THE PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES

Author(s): Malci GRIVEC, Dragan Cvetković, Milorad Kovjanić, Miljan ADAMOVIĆ
Subject(s): Economy
Published by: Visoka škola za poslovnu ekonomiju i preduzetništvo
Keywords: accounting information system; predictors; performance; improvement

Summary/Abstract: Investigating the role of accounting information systems (AIS) in improving the performance of small and medium enterprises (SMEs) represents the subject of this study. The aim of this study is to identify predictors that are significant from the perspective of enhancing the performance of SMEs in improving the performance of small and medium enterprises (SMEs). The research included 128 respondents from a random sample, including SMEs accountants and financial managers in the Republic of Serbia. The research results indicated positive and negative predictors when observing accounting information systems, which is important for identifying factors of key importance for the creation of an AIS that represents a broad information base in the process of effective performance management of organizations, and their improvement. Furthermore, the factors that would be relevant for improving the implementation of the accounting information system were identified

  • Issue Year: 2024
  • Issue No: 3-4
  • Page Range: 209-218
  • Page Count: 10
  • Language: English
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