TY  - JOUR
TT  - The Influence of Technological, Organizational and Environmental Factors on Accounting Information System Usage among Jordanian Small and Medium-sized Enterprises
AU  - Lutfi, Abd Alwali
AU  - Idris, Kamil Md
AU  - Mohamad, Rosli
PY  - 2016
DA  - October
JF  - International Journal of Economics and Financial Issues
JO  - IJEFI
PB  - İlhan ÖZTÜRK
WT  - DergiPark
SN  - 2146-4138
SP  - 240
EP  - 248
VL  - 6
IS  - 7
KW  - Usage Decision
KW  - Accounting Information System
KW  - Technology–Organization–Environment (TOE) Framework
KW  - Informal Networking
N2  - Accounting information plays a very crucial role in support of various business decisions. Widespread use of Information Technology (IT) enhances accounting functions to be more effective and efficient in supplementing accounting-related information. A computer-based accounting systems (Accounting Information System) enables more accurate reporting, processing large amount of transactions and produce more meaningful reporting for analysis. Despite the promised benefits of AIS, Small and Medium-sized Enterprises (SMEs) have been reported to be lagged behind on its use. Therefore, this study examines factors affecting the use of AIS amongst Jordanian SMEs based on Technology–Organization–Environment (TOE) framework. The study employed self-administered survey questionnaire as a mean of data collection. Based on the responses from 187 firms, compatibility, owner/manager commitment, organizational readiness, competitive pressure and government support were found to have significant effect on AIS usage among firms. This study confirms applicability of TOE framework in understanding factors affecting AIS usage in SMEs
UR  - https://dergipark.org.tr/en/pub/ijefi/issue//353067
L1  - https://dergipark.org.tr/en/download/article-file/364047
ER  -