Title: Effect of AIS success on performance measures of SMEs: evidence from Yemen

Authors: Hamood Mohd. Al-Hattami; Abdulwahid Ahmed Hashed; Jawahar D. Kabra

Addresses: Department of Commerce, Dr. Babasaheb Ambedkar Marathwada University, Aurangabad, India ' Department of Accounting, Prince Sattam Bin Abdulaziz University, Saudi Arabia ' Department of Commerce, JES College, Aurangabad, India

Abstract: Performance is the trade and marketing mark for the enterprise. Therefore, it is important to pay attention to the factors that may positively affect performance, including AIS. The major objective of this study is to assess the effect of AIS success on performance measures of Yemeni SMEs. A total of 336 SMEs working exclusively in the industry sector were studied. A questionnaire was prepared and distributed to the owners and managers of SMEs adopting computerised AIS in their industries. The results have supported all study hypotheses. With regard to the main hypothesis, we found that the success of AIS has a positive effect on the performance measures of SMEs. For the sub-hypotheses, we found that the three performance measures in this study (cash flow, net profit, and ROI) were significantly and positively affected by AIS success indicators (information quality, system quality, user satisfaction, and system usage). In conclusion, our study expands the scope of AIS literature. It also assists owners and managers of SMEs to have a clear idea of the positive role of AIS success in enhancing the performance in their industries. Furthermore, those who continue relying on traditional manual accounting methods are encouraged to move to AIS.

Keywords: accounting information system; AIS; success; performance measures; small and medium-sized enterprises; SMEs; Yemen.

DOI: 10.1504/IJBIS.2021.112399

International Journal of Business Information Systems, 2021 Vol.36 No.1, pp.144 - 164

Received: 29 Apr 2019
Accepted: 04 Jul 2019
Published online: 14 Jan 2021 *

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