Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms

These days organizations are operating and competing in an information age. Information systems (IS) are widely use by many organizations to automate existing operation and to improve performance activities efficiency, and most the researches shown that information system adoption did increase firm...

Full description

Saved in:

Bibliographic Details
Main Author:	Hussein, Ammar Mohammed
Format:	Thesis
Language:	eng eng
Published:	2011
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/2891/1/Ammar_Mohammed_Hussein.pdf https://etd.uum.edu.my/2891/2/1.Ammar_Mohammed_Hussein.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.2891
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdullah, Haim Hilman
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Hussein, Ammar Mohammed Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms
description	These days organizations are operating and competing in an information age. Information systems (IS) are widely use by many organizations to automate existing operation and to improve performance activities efficiency, and most the researches shown that information system adoption did increase firms’ performances and operations efficiency. Accounting information system (AIS) is one of an important component of modern information system. On the other hand, the growing importance of small and medium enterprises (SMEs) in the production sector is undeniable, whether among industrialized countries or developing countries. But there is very limited research has been prevailed by Iraq SME’s to improve their performance through AIS. So the main aim of this thesis is to explore the determinants of influence accounting information system on SMEs among Iraq manufacturing firms. This study would add value by providing a significant contribution towards use of AIS practices among SMEs in Iraq manufacturing firms. The research method used was primary data collection technique. The sampling was done on 118 owners and managers at the Industrial Area of Baghdad. The findings of this study reflect the findings of previous studies that there is a positive relationship between use AIS and improve the performance. This shows that Iraqi SMEs can improve their performance through use AIS.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Hussein, Ammar Mohammed
author_facet	Hussein, Ammar Mohammed
author_sort	Hussein, Ammar Mohammed
title	Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms
title_short	Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms
title_full	Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms
title_fullStr	Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms
title_full_unstemmed	Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms
title_sort	use accounting information system as strategic tool to improve smes' performance in iraq manufacturing firms
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2011
url	https://etd.uum.edu.my/2891/1/Ammar_Mohammed_Hussein.pdf https://etd.uum.edu.my/2891/2/1.Ammar_Mohammed_Hussein.pdf
_version_	1776103612125020160
spelling	my-uum-etd.28912023-02-16T00:26:08Z Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms 2011-06 Hussein, Ammar Mohammed Abdullah, Haim Hilman College of Business (COB) College of Business HF5601-5689 Accounting These days organizations are operating and competing in an information age. Information systems (IS) are widely use by many organizations to automate existing operation and to improve performance activities efficiency, and most the researches shown that information system adoption did increase firms’ performances and operations efficiency. Accounting information system (AIS) is one of an important component of modern information system. On the other hand, the growing importance of small and medium enterprises (SMEs) in the production sector is undeniable, whether among industrialized countries or developing countries. But there is very limited research has been prevailed by Iraq SME’s to improve their performance through AIS. So the main aim of this thesis is to explore the determinants of influence accounting information system on SMEs among Iraq manufacturing firms. This study would add value by providing a significant contribution towards use of AIS practices among SMEs in Iraq manufacturing firms. The research method used was primary data collection technique. The sampling was done on 118 owners and managers at the Industrial Area of Baghdad. The findings of this study reflect the findings of previous studies that there is a positive relationship between use AIS and improve the performance. This shows that Iraqi SMEs can improve their performance through use AIS. 2011-06 Thesis https://etd.uum.edu.my/2891/ https://etd.uum.edu.my/2891/1/Ammar_Mohammed_Hussein.pdf text eng public https://etd.uum.edu.my/2891/2/1.Ammar_Mohammed_Hussein.pdf text eng public masters masters Universiti Utara Malaysia Alrawi, H. A., & Thomas, S. S. (2007). Application of contingency theory of accounting information to the uae banking sector. Asian Academy of Management Journal 12(2), 33-55. Alves, M. C. G. (2010). Information technology roles in accounting tasks – A multiple-case study. Trade, Economics and Finance 1(1), 103-107. Atkinson, A. A., et al. (1997). A stakeholder approach to strategic performance measurement. Sloan Management Review 38, 25-38. Azizi, N. (2009). Accounting information system: education and research agenda. Malaysian Accounting Review 8(1), 63-80. Beck, T., et al. (2008). "Finance, firm size, and growth. Journal of Money, Credit and Banking 40(7), 1379-1405. Beke, J. (2010). Review of international accounting information systems. Accounting and Taxation 2(2), 25-30. Bricker, R., & Chandar, N. (1998). On applying agency theory in historical accounting research. Business and Economic History 27(2), 486-499. Buonanno, G., et al. (2005). Exploring the role of inter-organizational information Systems within SMEs Aggregations, 6-8. Bushman, R. M., & Smith A. J. (2001). "Financial accounting information and corporate governance . Journal of Accounting and Economics 32(1-3), 237-333. Catchpowle, L. & Cooper, C. (2005). Accountants and contradiction: The role of the accounting profession in post war Iraq. Chen, D., et al. (2010). Information Systems Strategy: Reconceptualization, measurement, and implications. Management Information Systems Quarterly 34(2), 233-259. DeLone, W. H., & McLean E. R. (1992). Information systems success: the quest for the dependent variable. Information systems research 3(1),60-95. Eisenhardt, K. M. (1989). Agency theory: An assessment and review. The Academy of Management Review 14(1), 57-74. Ezzamel, M. & Hoskin K. (2002). Retheorizing accounting, writing and money with evidence from Mesopotamia and ancient Egypt. Critical Perspectives on Accounting 13(3), 333-367. Fadhil, M. (2011). Managing company’s financial among small and medium non-manufacturing companies. Far East Journal of Psychology and Business 2(2), 17-36. Forth, J. & McNabb R. (2008). Workplace performance: A comparison of subjective and objective measures in the 2004 workplace employment relations survey. Industrial Relations Journal 39(2), 104-123. Gil, N. (2004). The role of sophisticated accounting system in strategy management. Digital Accounting Research 4(8), 125-144. Hyvönen, J. (2008). Linking management accounting and control systems, strategy, information technology, manufacturing technology and organizational performance of the firm in contingency framework. Acta Universitatis Ouluensis, Oeconomica, G 31. Ibrahim, S. (1999). An investigation on the relationship between strategic information systems and business strategies in Malaysian organizations. Ismail, N. A. (2007). The impact of information technology on performance: The mediating role of management accounting systems." Jurnal Teknologi 46, 27-44. Ismail, N. A., & King, M. (2007). "Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems and Small Business 1(1-2), 1-20. Kling, R., et al. (1992). Information systems in manufacturing coordination: economic and social perspectives, Citeseer. Kren, L. (1997). The role of accounting information in organizational control: The state of the art." Behavioral accounting research: Foundations and frontiers, 1-48 Lambert, R. A. (2006). Agency theory and management accounting. Handbooks of Management Accounting Research, 247-268. Mcnabb, R., & Whitfield, K. (2003). Varying types of performance related pay and productivity performance. Cardiff University, Cardiff, CF10 3EU, UK. Mia, L., & Chenhall R. H. (1994). The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society 19(1), 1-13. Moody, J. (2003). "Making databases relevant in the accounting information systems course: Exercises for the classroom. 1221-1225. Phusavat, K. P., et al. (2009). Performance measurement: Roles and challenges. Industrial Management & Data Systems 109(5), 646-664. Rockart, J. F. (1982). The changing role of the information systems executive: A critical success factors perspective. Sloan Management Review 24(1), 3-13. Saira, K., et al. (2010). Information system and firms’ performance: The case of Malaysian small and medium enterprises. International Business Research 3(4), 28. Sajady, H., et al. (2008). Evaluation of the effectiveness of accounting information systems. International Journal of Information 6(2), 1-11. Salleh, M., et al. (2010). Relationship between information systems sophistication and performance measurement. Industrial Management & Data Systems 110(7), 993-1017. Sori, Z. M. (2009). Accounting information systems (AIS) and knowledge management: A case study." Scientific Research(4), 36-44. Twati, J. M., & Tripoli, L. (2008). The influence of societal culture on the adoption of information systems: The case of Libya. Communications of the IIMA 8(1), 1-12. Xu, H. (2003). Critical success factors for accounting information systems data quality. Mitchell, F., Reid, G., &Smith, J. (2000). Information system development in the small firm: The use of management accounting, CIMA Publishing. Premkumar, G. (2003). A meta-analysis of research on information technology implementation in small business. Journal of Organizational Computing & Electronic Commerce 13(2), 91-121. Premkumar, G. (2003). A meta-analysis of research on information technology implementation in small business. Journal of Organizational Computing & Electronic Commerce 13(2), 91-121. Cragg, P. & King, M. (1993). Small-firm computing: Motivators and inhibitors. MIS Quarterly 17(1), 47-60 Redman, T. C. (1992). Data quality: Management and technology. Bantam Books, Inc. New York, NY, USA. Huang, H. T., Lee, Y. W., & Wang, R. Y. 1999. Quality Information and Knowledge. Prentice Hall, New Jersey. Xu, H. A., et al. (2003). Managing data quality in accounting information systems. IT-based management: challenges and solutions: 277. Kahn, B. K., Strong, D. M., & Wang, R. Y. (2002) Information quality benchmarks: Product and service performance. Communications of the ACM 45(4). د. فلاح خلف الربیعي, سبل النھوض بدور الصناعات الصغیرة والمتوسطة في العراق الحوار المتمدن - العدد: 2221 لسنة . 2008 . د. فلاح خلف الربیعي, الصناعات الصغیرة والمتوسطة في العراق ... الواقع والأفاق العدد 28 لسنة 2006 . راضي محسن داود, ستراتیجیة تطویر الصناعات الصغیرة والمتوسطة في العراق 2008

Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms

Similar Items