The sophisticated role of accounting information system (AIS) on the performance of Small and medium-sized enterprises (SMEs): Evidence from an emerging economy

Abstract

This study aims to look into the sophisticated role of accounting information system (AIS) on the performance of Small and medium-sized enterprises (SMEs) in Pakistan. This study looks at how accounting information systems can help business entrepreneurs and employees by using it to improve the performance of SMEs. The prime goal of this paper is to look into how AIS boosts the performance of SMEs such as quality improvement (QI), cost-cutting (CC), and management productivity (MP). Questionnaires were used to obtain data from Pakistani SMEs related to different sectors such as manufacturing, trading, and services.  A self-administered questionnaire was used in an online survey to collect data for the study. The statistical analysis was done and the study hypotheses were tested by using SMART PLS. The findings show that implementing of AIS has a positive role (result) on the inclusive performance of SMEs such as QI, CC, and MP. These findings give officials, entrepreneur, influencer, and management direction to concentrate on an accounting information system that improves performance of SMEs in emerging economy (Pakistan).