Reliability Implementation of Accounting Information Systems in Improving Small and Medium Enterprises Financial Performance

  • Idris Asmuni


Changes in technology and the dimensions of accounting measurements that are required to be a guideline for how Accounting Information Systems (AIS) evolve to provide quality financial reports with business performance appraisal. Contingency theory framework is one concept that can analyze the role of accounting information systems should provide added value for companies in utilizing accounting information that improves organizational performance. This paper is a summary of various case studies on the application of accounting information systems for small and medium-sized companies (SMEs) in several countries, especially with regard to human factors, technological readiness and adaptation, and business complexity that influences the successful implementation in order to improve financial performance. The purpose of this study is to analyze the extent to which the application of the reliability of accounting information systems can improve organizational performance for SMEs in countries that have conducted research. The results showed that the ability and commitment of users of SIA applications and business relations support as well as the ability of information technology to be a positive factor that influences the success of organizations in implementing and realizing a reliable AIS and increasing accuracy in decision making that will have a direct impact on financial performance. Through discussion of practice the best SIA in several countries, it is hoped that companies can develop accounting systems in accordance with business characteristics so that the optimal investment benefits of purchasing SIA applications can affect organizational performance.