文章基本信息

标题：Accounting Information Systems Alignment and SMEs Performance: A Literature Review
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作者：Dekeng Setyo Budiarto ; Rahmawati ; M. Agung Prabowo 等
期刊名称：International Journal of Management, Economics and Social Sciences
电子版ISSN：2304-1366
出版年度：2015
卷号：4
期号：2
页码：58-70
语种：English
出版社：IJMESS Int'l Publishers
摘要：This paper explored the empirical research investigating the relationship between Accounting Information Systems (AIS) alignment and Small and Medium Enterprises (SMEs) performance. Literature shows that AIS alignment is influenced by organizational characteristics, individual characteristics and situational factors which affect SMEs performance. The associate between AIS alignment and firm performance is also discussed in this paper. This paper explores the motivation and contribution of previous researches to identify the gaps for the future studies.