The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator

This study aims to investigate the relationships between e-accounting characteristicsand the performance of Iraqi SMEs in Baghdad, as well as the mediating effect of theinternal control system. The conceptual fram...

Full description

Saved in:

Bibliographic Details
Main Author:	Jasim, Ali Mohammed Hussein
Format:	thesis
Language:	eng
Published:	2022
Subjects:	HD Industries Land use Labor
Online Access:	https://ir.upsi.edu.my/detailsg.php?det=8952
Tags:	Add Tag No Tags, Be the first to tag this record!

id	oai:ir.upsi.edu.my:8952
record_format	uketd_dc
institution	Universiti Pendidikan Sultan Idris
collection	UPSI Digital Repository
language	eng
topic	HD Industries Land use Labor
spellingShingle	HD Industries Land use Labor Jasim, Ali Mohammed Hussein The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator
description	<p>This study aims to investigate the relationships between e-accounting characteristics</p><p>and the performance of Iraqi SMEs in Baghdad, as well as the mediating effect of the</p><p>internal control system. The conceptual framework is based on the technology</p><p>acceptance model (TAM), stewardship, and stakeholder theories. The random sampling</p><p>technique is utilized to selects the owners of SMEs to participate in the survey. Further,</p><p>Smart PLS was used to analyse data that were retrieved from 345 questionnaires.</p><p>Variables of the research include the information quality, cost reduction, fast decisionmaking,</p><p>and easy-to-use characterize the operational dimension of e-accounting. The</p><p>findings indicate the information quality is the highest level (M=4.49), followed by</p><p>easy to use (M=4.19), fast decision making (M=4.18), and cost reduction (M=4.03).</p><p>The main finding in this study reveals a significant effect of e- accounting</p><p>characteristics on the performance of SMEs. Furthermore, the e-accounting</p><p>characteristics significantly and positively affect the internal control system: the</p><p>information quality ( =0.333, p<0), cost reduction (=0.111, p<0.031), fast decision</p><p>making (=0.234, p<0), easy to use software (=0.261, p<0). Bootstrapping analysis</p><p>showed positive and significant effect of the internal control system (=0.177,</p><p>p<0.004). This study based on SMEs in Baghdad city, and hence the generalization of</p><p>the findings is limited. The research should be conducted across several geographical</p><p>regions and cultural settings, to generalize the association of e-accounting, internal</p><p>control system, and performance. The findings provide new practical implications of eaccounting</p><p>on the internal control systems and the mediating effects of the internal</p><p>control system on the performance. The findings contribute to the e-accounting users</p><p>in SMEs in developing economies. This is also the first study that investigated the</p><p>mediating effects of e-accounting dimensions on the internal control system and the</p><p>performance of the SMEs in Baghdad using the Smart PLS to test the hypotheses and</p><p>produce the scores. This research provides useful information on the relationships</p><p>between e-accounting characteristics and the performance of Iraqi SMEs in Baghdad</p><p>and the mediating effect of the internal control system.</p><p></p>
format	thesis
qualification_name
qualification_level	Doctorate
author	Jasim, Ali Mohammed Hussein
author_facet	Jasim, Ali Mohammed Hussein
author_sort	Jasim, Ali Mohammed Hussein
title	The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator
title_short	The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator
title_full	The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator
title_fullStr	The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator
title_full_unstemmed	The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator
title_sort	effect of e-accounting on the performance of small medium enterprises (smes) in baghdad with internal control system as mediator
granting_institution	Universiti Pendidikan Sultan Idris
granting_department	Fakulti Pengurusan dan Ekonomi
publishDate	2022
url	https://ir.upsi.edu.my/detailsg.php?det=8952
_version_	1776104583073890304
spelling	oai:ir.upsi.edu.my:89522023-05-19 The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator 2022 Jasim, Ali Mohammed Hussein HD Industries. Land use. Labor <p>This study aims to investigate the relationships between e-accounting characteristics</p><p>and the performance of Iraqi SMEs in Baghdad, as well as the mediating effect of the</p><p>internal control system. The conceptual framework is based on the technology</p><p>acceptance model (TAM), stewardship, and stakeholder theories. The random sampling</p><p>technique is utilized to selects the owners of SMEs to participate in the survey. Further,</p><p>Smart PLS was used to analyse data that were retrieved from 345 questionnaires.</p><p>Variables of the research include the information quality, cost reduction, fast decisionmaking,</p><p>and easy-to-use characterize the operational dimension of e-accounting. The</p><p>findings indicate the information quality is the highest level (M=4.49), followed by</p><p>easy to use (M=4.19), fast decision making (M=4.18), and cost reduction (M=4.03).</p><p>The main finding in this study reveals a significant effect of e- accounting</p><p>characteristics on the performance of SMEs. Furthermore, the e-accounting</p><p>characteristics significantly and positively affect the internal control system: the</p><p>information quality ( =0.333, p<0), cost reduction (=0.111, p<0.031), fast decision</p><p>making (=0.234, p<0), easy to use software (=0.261, p<0). Bootstrapping analysis</p><p>showed positive and significant effect of the internal control system (=0.177,</p><p>p<0.004). This study based on SMEs in Baghdad city, and hence the generalization of</p><p>the findings is limited. The research should be conducted across several geographical</p><p>regions and cultural settings, to generalize the association of e-accounting, internal</p><p>control system, and performance. The findings provide new practical implications of eaccounting</p><p>on the internal control systems and the mediating effects of the internal</p><p>control system on the performance. The findings contribute to the e-accounting users</p><p>in SMEs in developing economies. This is also the first study that investigated the</p><p>mediating effects of e-accounting dimensions on the internal control system and the</p><p>performance of the SMEs in Baghdad using the Smart PLS to test the hypotheses and</p><p>produce the scores. This research provides useful information on the relationships</p><p>between e-accounting characteristics and the performance of Iraqi SMEs in Baghdad</p><p>and the mediating effect of the internal control system.</p><p></p> 2022 thesis https://ir.upsi.edu.my/detailsg.php?det=8952 https://ir.upsi.edu.my/detailsg.php?det=8952 text eng closedAccess Doctoral Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi <p>Abba, M., Yahaya, L., & Suleiman, N. (2018). Explored and critique of contingency</p><p>theory for management accounting research. Journal of Accounting and</p><p>Financial Management ISSN, 4(5).</p><p></p><p>Abdullah, I., & Hassan, Z. (2015). A cloud technology migration management</p><p>strategy model for sme's in iraq: an overview. Journal of Theoretical & Applied</p><p>Information Technology, 73(3), 336-345.</p><p></p><p>Abed, S. (2014). A review of e-accounting education for undergraduate accounting</p><p>degrees. International Business Research, 7(2), pg. 113.</p><p></p><p>Abiodun, E. A. (2020). Internal Control Procedures and Firms</p><p>Performance. International Journal of Scientific and Technology Research, 9</p><p>(02), 6407, 6415.</p><p></p><p>Abu-Musa, A. A. (2004). The Criteria for Selecting Accounting Software: A</p><p>Theoretical Framework. Paper presented on Administrative Sciences: Meeting</p><p>the Challenges of the Globalization Age, .16(1),19-21.</p><p></p><p>Abushaiba, I. A., & Zainuddin, Y. (2012). Performance measurement system design,</p><p>competitive capability, and performance consequences-A conceptual</p><p>like. International Journal of Business and Social Science, Vol 3, No11.</p><p></p><p>Acheampong, G., & Hinson, R. E. (2019). Benefitting from alter resources: network</p><p>diffusion and SME survival. Journal of Small Business &</p><p>Entrepreneurship, 31(2), 141-158.</p><p></p><p>Adebayo, M., Idowu, K. A., Yusuf, B., & Bolarinwa, S. A. (2013). Accounting</p><p>information system as an aid to decision making in food and beverages</p><p>companies in Nigeria. Australian journal of business and management</p><p>research, 3(9), 26-33.</p><p></p><p>Adedeji, A. O., & Olubodun, O. H. (2018). Internal control system in small scale</p><p>manufacturing enterprises in Ondo State, Nigeria. IOSR Journal of Business</p><p>and Management, 20(1), 34-39.</p><p></p><p>Adegboyegun, A. E., Ben-Caleb, E., Ademola, A. O., Oladutire, E. O., & Sodeinde,</p><p>G. M. (2020). Internal control systems and operating performance: Evidence</p><p>from small and medium enterprises (SMEs) in Ondo state. Asian Economic</p><p>and Financial Review, 10(4), 469.</p><p></p><p>Adelana, O. O., & Toba, A. M.2020, internal control system and fraud detection and</p><p>prevention in nigeria: evidence from ondo state.</p><p></p><p>Adenike, A., & Michael, A. (2016). Effect of Accounting Information System</p><p>Adoption on Accounting Activities in Manufacturing Industries in</p><p>Nigeria. Available at SSRN 2872047.</p><p></p><p>Adenike, A. T. (2017). Accounting information system and management decision</p><p>making: a case study of manufacturing company in Nigeria. European Journal</p><p>of Accounting, Auditing and Finance Research, 5(11), 66-74.</p><p></p><p>Agarwal, R., & Prasad, J. (1998). A conceptual and operational definition of personal</p><p>innovativeness in the domain of information technology. Information systems</p><p>research, 9(2), 204-215.</p><p></p><p>Ahmad, A. A. B. (2019). The Moderating role of Internal Control on the Relationship</p><p>between Accounting Information System and Detection of Fraud: The Case of</p><p>the Jordanian Banks. Journal of Academic Research in Economics and</p><p>Management Sciences, 8(1), 37-48.</p><p></p><p>Ahmed, A. M., & Muhammed, A. A. (2018). Internal control systems & its</p><p>relationships with the financial performance in telecommunication</p><p>companiesa case study of Asiacell. International Journal of Scientific and</p><p>Technology Research, 7(11), 82-88.</p><p></p><p>Ahmed, K. (2011). Online service quality and customer satisfaction: A case study of</p><p>Bank Islam Malaysia Berhad. Munich Personal repec Archive,23(2), 82-307.</p><p></p><p>Ahmed, S. O., & Nganga, P. (2019). Internal Control Practices and Financial</p><p>Performance of County Governments in the Coastal Region of</p><p>Kenya. International Journal of Current Aspects, 3(V), 28-41.</p><p></p><p>Aiken, L. S., West, S. G., Woodward, C. K., Reno, R. R., & Reynolds, K. D. (1994).</p><p>Increasing screening mammography in asymptomatic women: evaluation of a</p><p>second-generation, theory-based program. Health Psychology, 13(6), pg. 526.</p><p></p><p>Ajao, O. S., & Oluwadamilola, A. O. (2020). Internal Control Systems and Quality of</p><p>Financial Reporting in Insurance Industry in Nigeria. Journal of Finance and</p><p>Accounting, 8(5), 212.</p><p></p><p>Ajzen, & I.Fishbein, M., (1975). Belief, attitude, intention, and behavior: An</p><p>introduction to theory and research,5(1), 177- I89.</p><p></p><p>Akande, O. (2011). Accounting skill as a performance factor for small businesses in</p><p>Nigeria. Journal of emerging trends in economics and management sciences,</p><p>2(5), 372-378.</p><p></p><p>Akeem, L. B. (2017). Effect of cost control and cost reduction techniques in</p><p>organizational Performance. International Business and Management, 14(3),</p><p>19-26.</p><p></p><p>Akhmetshin, E. M., Vasilev, V. L., Mironov, D. S., Zatsarinnaya, . I., Romanova,</p><p>M. V., & Yumashev, A. V. (2018). Internal control system in enterprise</p><p>management: Analysis and interaction matrices.</p><p></p><p>Alawaqleh, Q. A. (2021). The Effect of Internal Control on Employee Performance of</p><p>Small and Medium-Sized Enterprises in Jordan: The Role of Accounting</p><p>Information System. The Journal of Asian Finance, Economics and</p><p>Business, 8(3), 855-863.</p><p></p><p>Alawi, M., Rashid, N., Al-Shami, S. A., & Al-Lamy, H. (2018). The determinants of</p><p>E-commerce quality on small business performance in Iraq case study from</p><p>ceramic industry. Journal of Advanced Research in Dynamical and Control</p><p>Systems, 10(2), 1348-1360.</p><p></p><p>Al Baghlani, A. L. K. (2018). An investigation into strategies used by Iraqi SMEs to</p><p>survive in the hostile environment: the case of Al-Khaleej company. Academy</p><p>of Entrepreneurship Journal, 24(1), 1-13.</p><p></p><p>Al-Dalabih, F. A. (2018). The Impact of the use of accounting information systems on</p><p>the quality of financial data. International Business Research, 11(5), 143-158.</p><p></p><p>Aldegis, A. M. (2018). impact of accounting information systems' quality on the</p><p>relationship between organizational culture and accounting information in</p><p>Jordanian industrial public shareholding companies. International Journal of</p><p>Academic Research in Accounting, Finance and Management Sciences, 8(1),</p><p>70-80.</p><p></p><p>Al-Dmour, A. H., & Al-Dmour, R. H. (2018). Applying multiple linear regression and</p><p>neural network to predict business performance using the reliability of</p><p>accounting information system. International Journal of Corporate Finance and</p><p>Accounting (IJCFA), 5(2), 12-26.</p><p></p><p>Al-Dmour, A., Al-Fawaz, K. M., Al-dmour, R., & Allozi, N. M. (2017). Accounting</p><p>information system and its role on business performance: A theoretical</p><p>study. Journal of Management and Strategy, 8(4), 79-87.</p><p></p><p>Al-Dmour, A., Zaidan, H., & Al Natour, A. R. (2021). The impact knowledge</p><p>management processes on business performance via the role of accounting</p><p>information quality as a mediating factor. VINE Journal of Information and</p><p>Knowledge Management Systems.</p><p></p><p>Al-Fasfus, F. S., & Shaqqour, O. F. (2018). the effect of accounting performance on</p><p>accounting information systems, planning and controlling in Jordanian</p><p>commercial banks-survey study. Academy of Accounting and Financial Studies</p><p>Journal, 22(2), 1-11.</p><p></p><p>Algrari, A. Y., & Ahmed, M. R. M. (2018). The impact of Accounting Information</p><p>Systems Quality on Accounting Information Quality. University of Sulaimani.</p><p></p><p>Alhawamdeh, H. M., & Alsmairat, M. A. (2019). Strategic Decision Making and</p><p>Organization Performance: A Literature Review. International Review of</p><p>Management and Marketing, 9(4), 95.</p><p></p><p>Al-Hawari, F. (2017). Analysis and design of an accounting information</p><p>system. International Research Journal of Electronics and Computer</p><p>Engineering, 2, 16-21.</p><p></p><p>Alhosban, A. A., & Maqableh, A. M. (2014) the role of computerized accounting</p><p>information in product pricing and cost measurement in Jordanian industrial</p><p>corporations, International Journal of Sciences: Basic and Applied Research</p><p>(IJSBAR) 15(1), 429-449.</p><p></p><p>Ali, B. J., Omar, W. A. W., & Bakar, R. (2016). Accounting Information System (AIS)</p><p>and organizational performance: Moderating effect of organizational</p><p>culture. International Journal of Economics, Commerce and Management, 4(4),</p><p>138-158.</p><p></p><p>Ali, M., farhanahayop, N., Ghani, E. K., & Hasnan, S. (2020). The effect of</p><p>employeesperceptions on internal control system mechanisms towards</p><p>employee fraud prevention. Journal of Critical Reviews, 7(18), 972-986.</p><p></p><p>Ali, S. I., Flayyih, H. H., & Talab, H. R. (2018). Effect of Ethical Culture on the</p><p>Opinion of an Auditor: An Analytical study of Iraq Environment. Journal of</p><p>Economic & Management Perspectives, 12(2), 432-447.</p><p></p><p>Aljukhadar, M., Senecal, S., & Nantel, J. (2014). Is more always better? Investigating</p><p>the task-technology fit theory in an online user context. Information &</p><p>Management, 51(4), 391-397.</p><p></p><p>Al-Laith, A. A. G. (2012). adaptation of the internal control systems with the use of</p><p>information technology and its effects on the financial statements reliability: an</p><p>applied study on commercial banks. International Management Review, 8(1),</p><p>pg. 12.</p><p></p><p>Al-Lamy, H. A., Bakry, M. H., Raad, W., Al-shami, S. A., Alaraji, Z. J., Alsalihi, M.</p><p>W., ... & Al-tameemi, H. M. (2018). information technology infrastructure and</p><p>small medium enterprises in Iraq. opcion journal predatory, 34(86), 1711-</p><p>1724.</p><p></p><p>Al-Mamary, Y. H., Shamsuddin, A., & Aziati, N. (2014). The relationship between</p><p>system quality, information quality, and organizational performance.</p><p>International Journal of Knowledge and Research in Management & ECommerce,</p><p>4(3), 07-10.</p><p></p><p>AL-Mashhadi, A. S. J. (2021). Review on Development of the Internal Control</p><p>System. technology, 31, 35.</p><p></p><p>Almbaidin, T. H. (2014). The Effectiveness of Accounting Information System in</p><p>Jordanian Banks: From the Management Perspective. International Bulletin of</p><p>Business Administration, 14(14), 145-243.</p><p></p><p>Alnajjar, M. (2017). Impact of Accounting Information System on Organizational</p><p>Performance: A Study of SMES in the UAE. Journal of Business and</p><p>Management, 12(8), 246-261.</p><p></p><p>Al-Okaily, M., Lutfi, A., Alsaad, A., Taamneh, A., & Alsyouf, A. (2020). The</p><p>determinants of digital payment systems acceptance under cultural orientation</p><p>differences: The case of uncertainty avoidance. Technology in Society, 63,</p><p>101367.</p><p></p><p>Alqatanani, K., & Hezabr, A. (2015). The effect of using accounting information</p><p>systems to improve the value chain business organizations-empirical</p><p>study. European Journal of Accounting Auditing and Finance Research , 3(6),</p><p>1-11.</p><p></p><p>Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal</p><p>auditors effectiveness in the Jordanian public sector. EuroMed Journal of</p><p>Business, 14 (3).</p><p></p><p>Al-Sadi, A. F., Abdallah, A. B., & Dahiyat, S. E. (2017). The mediating role of</p><p>product and process innovations on the relationship between knowledge</p><p>management and operational performance in manufacturing companies in</p><p>Jordan. Business Process Management Journal,23(2), 349-37.</p><p></p><p>Al Sharayri, M. (2018). The Impact of Accounting Information Reliability and</p><p>Compatibility on Users Decisions (A Field Study in Jordanian Construction</p><p>Companies). International Journal of Advances in Agriculture Sciences, 6 (1)</p><p>\|36-46.</p><p></p><p>Alshikhi, O., & Abdullah, B. (2018). information quality: definitions, measurement,</p><p>dimensions, and relationship with decision making. European Journal of</p><p>Business and Innovation Research, 6(5), 36-42.</p><p></p><p>Al Shra'ah, A. E. M. (2015). The impact of decision-making styles on organizational</p><p>learning: An empirical study on the public manufacturing companies in Jordan.</p><p>International Journal of Business and Social Science, 6(4), 2219-1933.</p><p></p><p>Al-Tahat, S. (2015). Company attributes and the timeliness of interim financial</p><p>reporting in Jordan. International Journal of Application or Innovation in</p><p>Engineering & Management (IJAIEM), 4(3), 6-16.</p><p></p><p>Al-Twaijry, A. A., Brierley, J. A., & Gwilliam, D. R. (2003). The development of</p><p>internal audit in Saudi Arabia: an institutional theory perspective. Critical</p><p>Perspectives on Accounting, 14(5), 507-531.</p><p></p><p>Al-Waeli, A. J., Hanoon, R. N., Ageeb, H. A., & Idan, H. Z. (2020). Impact of</p><p>Accounting Information System on Financial Performance with the Moderating</p><p>Role of Internal Control in Iraqi Industrial Companies: An Analytical</p><p>Study. Jour of Adv Research in Dynamical & Control Systems, 12(8), 246-261.</p><p></p><p>Amanamah, R. B., Morrison, A., & Asiedu, K. (2016). computerized accounting</p><p>systems usage by small and medium scale enterprises in Kumasi metropolis,</p><p>Ghana. Research Journal of Finance and Accounting, 7(16), 16-29.</p><p></p><p>Amidu, M., Effah, J., & Abor, J. (2011). E-accounting practices among small and</p><p>medium enterprises in Ghana. Journal of Management Policy and Practice,</p><p>12(4), 146-155.</p><p></p><p>Amosha, B. S. (2017). Assessment of the effectiveness of Computerized accounting</p><p>information systems (CAIS) in measuring and controlling economic activities of</p><p>an enterprise timely, College of Business and Economics In partial Fulfilment</p><p>of the requirements for the Degree of Master of Business Administration in</p><p>Finance, Vol 15- No1.</p><p></p><p>Anaeli, A. (2018). Assessing the Impact of Computerized Accounting System Usage</p><p>on Organization Performance in Tanzania: Case Study on lgas in Arusha</p><p>Region (Doctoral dissertation in Accounting and Finance (MSc. A & F) of</p><p>Mzumbe University.</p><p></p><p>Andarwati, M., Nirwanto, N., & Darsono, J. T. (2018). Analysis of factors affecting</p><p>the success of accounting information systems based on information technology</p><p>on SME managements as accounting information end user. EJEFAS Journal,</p><p>(98), 97-102.</p><p></p><p>Andarwati, M., Zuhroh, D., & Amrullah, F. (2020). Determinants of perceived</p><p>usefulness and end-user accounting information system in SMEs. International</p><p>Journal of Advanced Science and Technology, 29(8), 46-61.</p><p></p><p>Arnott, D. (2006). Cognitive biases and decision support systems development: a</p><p>design science approach. Information Systems Journal, 16(1), 55-78.</p><p></p><p>Attah-Botchwey, E. (2018). Internal control as a tool for efficient management of</p><p>revenue mobilization at the metropolitan, municipal and district assemblies in</p><p>Ghana: A case study of Accra metropolitan assembly. American International</p><p>Journal of Contemporary Research, 8(1), 29-36.</p><p></p><p>Augustine, B., Bhasi, M., & Madhu, G. (2012). Linking SME performance with the</p><p>use of forecasting planning and control: Empirical findings from Indian firms.</p><p>European Journal of Scientific Research, 73(1), 86-105.</p><p></p><p>Awosejo, O. J., Kekwaletswe, R., & Pretorius, P. (2014). Recommendation of</p><p>Information Systems to Motivate Accounting Firm in South Africa. Lecture</p><p>Notes on Information Theory, 2(4), 328-334.</p><p></p><p>Azemi, N. A., Zaidi, H., & Hussin, N. (2017). Information Quality in Organization for</p><p>Better Decision-Making. International Journal of Academic Research in</p><p>Business and Social Sciences, 7(12), 429-437.</p><p></p><p>Azih, N. (2018). Electronic accounting: An imperative tool for quality assurance in</p><p>accounting education programmed in the digital era. Nigerian Journal of</p><p>Business Education (NIGJBED), 1(2), 90-98.</p><p></p><p>Azmi, f., & azhar, s. (2020). The accounting information system quality improvement</p><p>through internal control and top management support effectiveness. Similiarity,</p><p>95(19), 1817-3195.</p><p></p><p>Babarovic, T., & Sverco, I. (2012). Theoretical foundation of computer systems for</p><p>professional counseling. Social Research: Journal of General Social Issues,</p><p>18(4), 863-883.</p><p></p><p>Badara, M. A. S., & Saidin, S. Z. (2014). Empirical evidence of antecedents of internal</p><p>audit effectiveness from Nigerian perspective. Middle-East Journal of Scientific</p><p>Research, 19(4), 460-469.</p><p></p><p>Badara, M. A. S. (2017). The relevant of contingency theory and stewardship theory</p><p>on the internal audit research. Journal of World Economic Research, 6(2), 17-</p><p>22.</p><p></p><p>Bardhan, I. R., & Thouin, M. F. (2013). Health information technology and its impact</p><p>on the quality and cost of healthcare delivery. Decision Support Systems, 55(2),</p><p>438-449.</p><p></p><p>Barkovic, D. (2004). Operational research in investment decision making. Faculty of</p><p>Economics in Osijek ,1-2, 13-23 .</p><p></p><p>Bataineh, A. (2018). the effect of using computerized accounting information systems</p><p>on reducing production costs in Jordanian pharmaceutical</p><p>companies. International Journal of Business and Management Invention</p><p>(IJBMI), 7(7), 1-10.</p><p></p><p>Beg, K.2018. impact of accounting information system on the financial performance</p><p>of selected fmcg companies, Asian Journal of Applied Science and Technology,</p><p>08(17),117-128.</p><p></p><p>Bell, E., & Bryman, A. (2007). The ethics of management research: an exploratory</p><p>content analysis. British Journal of Management, 18(1), 63-77.</p><p></p><p>Bias, R. G., & Mayhew, D. J. (Eds.). (2005). Cost-justifying usability: An update for</p><p>the Internet age. Elsevier,(2nd edition).</p><p></p><p>Blancher, M. N. R., Appendino, M., Bibolov, A., Fouejieu, M. A., Li, M. J., Ndoye,</p><p>A., ... & Sydorenko, T. (2019). Financial inclusion of small and medium-sized</p><p>enterprises in the Middle East and Central Asia. International Monetary</p><p>Fund,19(02).</p><p></p><p>Boame, I., Kudadze, S., & Issaka, S. (2014). Adoption of accounting practices and its</p><p>effects on SMES: Financial perspective of sachet water producers in Northern</p><p>Region of Ghana, Research Journal of Finance and Accounting,5(17), 2222-</p><p>1697.</p><p></p><p>Bongani, N. (2013). Application of internal controls in NGOs: Evidence from</p><p>Zimbabwe. Journal of Finance and Accounting, 1(2), 39-47.</p><p></p><p>Boohene, R., Gyimah, R. A., & Osei, M. B. (2019). Social capital and SME</p><p>performance: the moderating role of emotional intelligence. Journal of</p><p>Entrepreneurship in Emerging Economies, 12(1), 79-99.</p><p></p><p>Bosch, J., & Bengtsson, P. (2001). Assessing optimal software architecture</p><p>maintainability. Paper presented at the Proceedings Fifth European Conference</p><p>on Software Maintenance and Reengineering, (pg. 168-175). IEEE.</p><p></p><p>Brown, C. E., Wong, J. A., & Baldwin, A. A. (2007). A review and analysis of the</p><p>existing research streams in continuous auditing. Journal of Emerging</p><p>Technologies in Accounting, 4(1), 1-28.</p><p></p><p>Budiarto, D. S., SE, M., Ak, C. A., & Fakultas Ekonomi, U. P. Y. (2019). Accounting</p><p>information system and non-financial performance in small firm: Empirical</p><p>research based on ethnicity. Journal of International Studies, 12 (1), 338-351.</p><p></p><p>Bui, N. T., Le, O. T. T., & Nguyen, P. T. T. (2020). Management accounting practices</p><p>among Vietnamese small and medium enterprises. Asian Economic and</p><p>Financial Review, 10(1), 94.</p><p></p><p>Buljubasic, E., & Ilgun, E. (2015). Impact of Accounting Information Systems on</p><p>Decision Making Case of Bosnia and Herzegovina. European researcher. Series</p><p>A, 7(1), 460-469.</p><p></p><p>Byrne, B. M. (2010). Structural Equation Modeling With AMOS, EQS, and LISREL:</p><p>comparative approaches to testing for the factorial validity of a measuring</p><p>instrument. International Journal of Testing, 1(1), 5586.</p><p></p><p>Carolina, Y., Rapina, R., Silaban, B. T., Sada, C., Widyaningsih, G., & Ayu, F. (2020,</p><p>September). Internal Control, AIS Quality and Accounting Information Quality:</p><p>Empirical Evidence from Higher Education in West Java--Indonesia.</p><p>In Proceedings of the 2020 3rd International Conference on Big Data</p><p>Technologies (pp. 207-211).</p><p></p><p>Carroll, B., & Alexandris, K. (1997). Perception of constraints and strength of</p><p>motivation: Their relationship to recreational sport participation in Greece.</p><p>Journal of Leisure Research, 29(3), 279-299.</p><p></p><p>Chang, Y. T., Chen, H., Cheng, R. K., & Chi, W. (2019). The impact of internal audit</p><p>attributes on the effectiveness of internal control over operations and</p><p>compliance. Journal of Contemporary Accounting & Economics, 15(1), 1-19.</p><p></p><p>Chavan, M. (2009). The balanced scorecard: a new challenge. Journal of management</p><p>development, 28(5), 393-406.</p><p></p><p>Chen, C.-F., & Wang, J.-P. (2016). Customer participation, value co-creation and</p><p>customer loyaltyA case of airline online check-in system. Computers in Human</p><p>Behavior, 62(1), 346-352.</p><p></p><p>Chenhall, R. H. (2003). Management control systems design within its organizational</p><p>context: findings from contingency-based research and directions for the</p><p>future. Accounting, organizations and society, 28(2-3), 127-168.</p><p></p><p>Chin, W. W. (1998). The partial least squares approach to structural equation</p><p>modeling. Modern methods for business research, 295(2), 295-336.</p><p></p><p>Chirchir, L. K., Aruasa, W. K., & Chebon, S. K. (2019). Perceived usefulness and ease</p><p>of use as mediators of the effect of health information systems on user</p><p>performance, 7(1), 22 37.</p><p></p><p>Choe, J. M. (1996). The relationships among performance of accounting information</p><p>systems, influence factors, and evolution level of information systems. Journal of</p><p>Management Information Systems, 12(4), 215-239.</p><p></p><p>Chong, Y., & Nizam, I.2017). The impact of accounting software on business</p><p>performance, International Journal of Information System and Engineering,6(1),</p><p>01_26.</p><p></p><p>Choudhari, A. A. (2018). Techniques to reduce the cost of raw material and to gain the</p><p>profits, International Research Journal of Engineering and Technology</p><p>(IRJET),5(8),2395-0072.</p><p></p><p>Cicea, C., Popa, I., Marinescu, C., & Catalina tefan, S. (2019). Determinants of SMEs</p><p>performance: evidence from European countries. Economic research-Ekonomska</p><p>istrazivanja, 32(1), 1602 1620.</p><p></p><p>Cinar, A., & Turksoy, K. (2018). Advances in Artificial Pancreas Systems: Adaptive</p><p>and Multivariable Predictive Control: Springer,5(1),(4th edition).</p><p></p><p>Ciuhureanu, A. T. (2016). Internal control and auditinga necessity for responsible</p><p>reporting and managerial usefulness of accounting information. The Audit</p><p>Financiar journal, 14(144), 1349-1349.</p><p></p><p>Clikeman, P. M. (1999). Improving information quality. Internal Auditor, increasing the</p><p>value of information in knowledge-intensive products and processes,International</p><p>Journal of Information System and Engineering ,56(3), 32-34.</p><p></p><p>Cohen, L., Manion, L., & Morrison, K. (2002). Research methods in education:</p><p>Routledge Falmer, (6th edition).</p><p></p><p>Cragg, P., King, M., & Hussin, H. (2002). IT alignment and firm performance in small</p><p>manufacturing firms. The Journal of Strategic Information Systems, 11(2), 109-</p><p>132.</p><p></p><p>Creswell, J. W., & Clark, V. L. P. (2017). Designing and conducting mixed methods</p><p>research: Sage publications,(3rd edition).</p><p></p><p>Cribb, J. (2006). Agents or stewards? Contracting with voluntary organisations. Policy</p><p>Quarterly, Vol 2- No 2.</p><p></p><p>Cronbach, L. J., & Meehl, P. E. (1971). Construct validity in psychological</p><p>tests. Psychological bulletin, 52(4), 281.</p><p></p><p>Cullen, A. J., & Webster, M. (2007). A model of B2B e-commerce, based on</p><p>connectivity and purpose. International Journal of Operations & Production</p><p>Management, 27(2), 205-225.</p><p></p><p>Daniel, C. O., & Inim Victor, E. Impact of Accounting Information System as a</p><p>Management Tool in Organisations, American Journal of Humanities and Social</p><p>Sciences Research (AJHSSR), 3,4, 14-20.</p><p></p><p>Daoud, L., & Ibrahim, M. (2019). Antecedents and impacts of electronic procurement</p><p>usage among Jordanian large firms. Journal of Advanced Research in Business</p><p>and Management Studies, 14(1), 52-65.</p><p></p><p>Daru, M. U. (2016). Cashless India: dream of future India. International Journal of</p><p>Research in Finance and Marketing, 6(12), 123-131.</p><p></p><p>Darus, N. M., Yunus, A. R., & Rahman, N. W. (2017). Factors enhancing the</p><p>performance of SMEs services sectors: A conceptual framework, International</p><p>Journal of Advanced and Applied Sciences,4(3),160-166.</p><p></p><p>Dashtbayaz, M. L., Salehi, M., & Safdel, T. (2019). The effect of internal controls on</p><p>financial reporting quality in Iranian family firms. Journal of Family Business</p><p>Management, 9, 3, 254-270.</p><p></p><p>Davis, D., Dunn, P., & Boswell, K. (2009). The Importance of Capturing and Using</p><p>Financial Information in Small Business. American Journal of Economics and</p><p>Business Administration, 1(1), 27-33.</p><p></p><p>Davis, F. D. (1985). A technology acceptance model for empirically testing new enduser</p><p>information systems: theory and results, submitted to the Sloan school of</p><p>management in partial fulfillment of the requirements for the degree of Ph.D. in</p><p>management at the Massachusetts institute of technology.</p><p></p><p>Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer</p><p>technology: a comparison of two theoretical models. Management Science,</p><p>35(8), 982-1003.</p><p></p><p>De Carvalho, J., & Chima, F. O. (2014). Applications of structural equation modeling</p><p>in social sciences research. American International Journal of Contemporary</p><p>Research, 4(1), 6-11.</p><p></p><p>Deedar, M. H., & Muoz-Hernndez, S. (2020). UFleSe: User-Friendly Parametric</p><p>Framework for Expressive Flexible Searches. Canadian Journal of Electrical</p><p>and Computer Engineering, 43(4), 235-250.</p><p></p><p>Deloitte, I. (2017). Predictions on technology, media and telecommunications: https: //</p><p>www2. deloitte. com / content / dam / Deloitte / cr / Documents / technologymedia-\</p><p>telecommunications / studies. TMT-Predictions-2017-spanish. pdf.</p><p></p><p>Deshmukh, A., & Romine, J. (2002). Accounting software and e-business. the CPA</p><p>Journal, 72(11), pg. 52.</p><p></p><p>Dhillon, G., Stahl, B. C., & Baskerville, R. (Eds.). (2009). Information Systems--</p><p>Creativity and Innovation in Small and Medium-Sized Enterprises: IFIP WG 8.2</p><p>International Conference, CreativeSME 2009, Guimaraes, Portugal, June 21-</p><p>24, 2009, Proceedings (Vol. 301). Springer.</p><p></p><p>Diatmika, I. W. B., Irianto, G., & Baridwan, Z. (2016). Determinants of behavior</p><p>intention of accounting information systems-based information technology</p><p>acceptance. Imperial Journal of Interdisciplinary Research, 2(8), 125-138.</p><p></p><p>Diaz, n. I., & villamizar, j. M. (2017). The use of accounting information system as</p><p>guidance for the decision-making in cucuta smes. Revista</p><p>espacios, 38(41),1110-1139.</p><p></p><p>Dillman, D. A. (1991). The Design and Administration of Mail Surveys. Annual</p><p>Review of Sociology, 17(1), 225249.</p><p></p><p>Dillman, D. A., & Bowker, D. K. (2001). The web questionnaire challenge to survey</p><p>methodologists. Online social sciences, 53-71.</p><p></p><p>Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO</p><p>governance and shareholder returns. Australian Journal of management, 16(1),</p><p>49-64.</p><p></p><p>Donaldson, L. (2006). The contingency theory of organizational design: challenges</p><p>and opportunities. In Organization design (pp. 19-40). Springer, Boston, MA.</p><p></p><p>Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over</p><p>financial reporting. The accounting review, 82(5), 1141-1170.</p><p></p><p>Drogalas, G., Petridis, K., Petridis, N. E., & Zografidou, E. (2020). Valuation of the</p><p>internal audit mechanisms in the decision support department of the local</p><p>government organizations using mathematical programming. Annals of</p><p>Operations Research, 1-14.</p><p></p><p>Dubey, S. K., Rana, A., & Sharma, A. (2010). Usability and Development</p><p>environment for software applications: An integrated model. international</p><p>journal of Advanced Research in Computer Science, 1(2), 113-117.</p><p></p><p>Durst, S., & Gerstlberger, W. (2021). Financing Responsible Small-and Medium-</p><p>Sized Enterprises: An International Overview of Policies and Support</p><p>Programmes. Journal of Risk and Financial Management, 14(1), 10.</p><p></p><p>Ebimobowei, A., & Binaebi, B. (2013). An Examination of the effectiveness of</p><p>auditing of local government financial reports in Bayelsa State, Nigeria. Current</p><p>Research Journal of Social Sciences, 5(2), 45-53.</p><p></p><p>Eisenfuhr, F. (2011). Decision making. New York, NY, American Journal of Nursing</p><p>Research,6 (6), 524-532.</p><p></p><p>Ejoh, N., & Ejom, P. (2014). The impact of internal control activities on financial</p><p>performance of tertiary institutions in Nigeria. Journal of Economics and</p><p>Sustainable Development, 5(16), 133-143.</p><p></p><p>Ekienabor, E., & Oluwole, O. S. (2018). Reliability of Timeliness in Financial</p><p>Reporting in Nigeria. International Journal of Research Publications, 1(1), 1-</p><p>15.</p><p></p><p>El-Dalabeeh, A., & Al-Shbiel, S. O. (2012). The role of computerized accounting</p><p>information systems in reducing the costs of medical services at King Abdullah</p><p>University Hospital. Interdisciplinary Journal of Contemporary Research in</p><p>Business, 4(6), 893-900.</p><p></p><p>El-dalabeeh, A. E. R. K. (2019). The Impact of Accounting Information Systems</p><p>Development on Improving E-Commerce in the Jordanian Public Shareholding</p><p>Industrial Companies. Academy of Accounting and Financial Studies</p><p>Journal, 23(2), 1-11.</p><p></p><p>Eluyela, F. D., Adetula, D. T., Oladipo, O. A., Nwanji, T. I., Adegbola, O., Ajayi,</p><p>A., & Faleye, A. (2019). Pre and post adoption of IFRS based financial</p><p>statement of listed small medium scale enterprises in Nigeria. International</p><p>Journal of Civil Engineering and Technology (IJCIET), 10(1), 1097-1108.</p><p></p><p>Emeka-Nwokeji, N. A. (2012). Repositioning accounting information system through</p><p>effective data quality management: A framework for reducing costs and</p><p>improving performance. International Journal of Scientific & Technology</p><p>Research, 1(10), 86-94.</p><p></p><p>Eniola, O. J., & Akinselure, O. P. (2016). Effect of internal control on financial</p><p>performance of firms in Nigeria. (A Study of selected manufacturing</p><p>firms). IOSR Journal of Business and Management, 18(10), 80-85.</p><p></p><p>Eppler, M. J., & Wittig, D. (2000). conceptualizing information quality: a review of</p><p>information quality frameworks from the last ten years. Conference on</p><p>Information Quality IQ, 20(0), 0.</p><p></p><p>Ernawatiningsih, N. P. L., & Kepramareni, P. (2019). Effectiveness of Accounting</p><p>Information Systems and the Affecting Factors. International Journal of Applied</p><p>Business and International Management, 4(2), 33-40.</p><p></p><p>Esmeray, A. (2016). the impact of accounting information systems (AIS) on firm</p><p>performance: empirical evidence in Turkish Small and Medium Sized</p><p>Enterprises. International Review of Management and Marketing, 6(2), 233-236.</p><p></p><p>Etengu, R. O., & Amony, M. (2016). Internal control system and financial</p><p>performance in non-governmental organisations in Uganda: A case study of</p><p>international union for conservation of nature. International Journal of</p><p>Contemporary Applied Sciences, 3(2), 2308-1365.</p><p></p><p>Fallows, S., & Steven, C. (2000). Building employability skills into the higher</p><p>education curriculum: a universitywide initiative. Education+ training.</p><p></p><p>Fanxiu, G. A. O. (2016). A study of the internal controls of accounting information</p><p>systems in the network environment. nd).17(09), 9-13.</p><p></p><p>Fatima, H. (2016). impact of e-accounting in today's scenario. International Journal</p><p>of Engineering and Management Research (IJEMR), 6(1), 260-264.</p><p></p><p>Feng, M., Li, C., & McVay, S. (2009). Internal control and management</p><p>guidance. Journal of accounting and economics, 48(2-3), 190-209.</p><p></p><p>Feng, M., Li, C., McVay, S. E., & Skaife, H. (2015). Does ineffective internal</p><p>control over financial reporting affect a firm's operations? Evidence from</p><p>firms' inventory management. The Accounting Review, 90(2), 529-557.</p><p></p><p>Fitriati and susanto, A. (2017). The accounting information system quality</p><p>improvement through internal control and top management support</p><p>effectiveness. Journal of Theoretical & Applied Information</p><p>Technology, 95(19), 1992-8645.</p><p></p><p>Fitriatia, T. K., Purwanab, D., & Buchdadic, A. D. (2020). The Role of Innovation in</p><p>Improving Small Medium Enterprise (SME) Performance. innovation, 11(2).</p><p></p><p>Fitriati, A., Tubastuvi, N., & Anggoro, S. (2020). The Role of AIS Success on</p><p>Accounting Information Quality. Int. J. Bus. Manag. Technol, 4(2), 43-51.</p><p></p><p>Flayyih, H. H., Mohammed, Y. N., & Talab, H. R. (2019). The role of accounting</p><p>information in reducing the funding constraints of small and medium enterprises</p><p>in Iraq. African Journal of Hospitality, Tourism and Leisure, 8(4), 1-10.</p><p></p><p>Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with</p><p>unobservable variables and measurement error. Journal of marketing</p><p>research, 18(1), 39-50.</p><p></p><p>Fu, M. (2017, January). Design of Internal Control System of Cost. In 2017</p><p>International Conference on Economics, Finance and Statistics (ICEFS 2017).</p><p>Atlantis Press, 12(11), pg.114024.</p><p></p><p>Gable, M., & Dangello, F. (1994). Locus of control, Machiavellianism, and managerial</p><p>job performance. The Journal of Psychology, 128(5), 599-608.</p><p></p><p>Gacheru, F. A. I. T. H. (2017). effect of financial accounting information quality on</p><p>decision making: a survey of public benefit organizations in Nairobi County,A</p><p>research project submitted in partial fulfillment of the requirements for the award</p><p>of the degree of master of business administration,university of nairobi.</p><p></p><p>Gallani, S., Kajiwara, T., & Krishnan, R. (2017). Does Mandatory Measurement and</p><p>Peer Reporting Improve Performance? Harvard Business School Accounting &</p><p>Management Unit Working Paper, pg. (16-18).</p><p></p><p>Ganyam, A. I., & Ivungu, J. A. (2019). Effect of accounting information system on</p><p>financial performance of firms: A review of literature. Journal of Business and</p><p>Management, 21(5), 39-49.</p><p></p><p>Gebremedihin, M. G. G. (2019), The Impact of Accounting Information System in</p><p>Decision Making Process in Local Non-Governmental Organization in</p><p>Ethiopia; In Case of Wolaita Development Association, SNNPR, Ethiopia,8(03),</p><p>01-05.</p><p></p><p>Gefen, D., Straub, D., & Boudreau, M. C. (2000). Structural equation modeling and</p><p>regression: Guidelines for research practice. Communications of the association</p><p>for information systems, 4(1), pg. 7.</p><p></p><p>Gelbard, R., & Meged, A. (2009). Handling fuzzy similarity for data classification</p><p>Database Technologies: Concepts, Methodologies, Tools, and Applications,</p><p>Journal of Systems and Software, 84(12), 2374-2383.</p><p></p><p>Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of</p><p>information technology (IT) on modern accounting systems. Procedia- Social</p><p>and Behavioural Sciences, 28(8), 112-1162.</p><p></p><p>Ghozali, I. (2008). Structural equation modeling: Concepts and applications with</p><p>AMOS 16.0 programs. Diponegoro University Publishing Agency, Vol 4, No 1.</p><p></p><p>Gomezelj Omerzel, D., & Smolcic Jurdana, D. (2016). The influence of intellectual</p><p>capital on innovativeness and growth in tourism SMEs: empirical evidence from</p><p>Slovenia and Croatia. Economic research-Ekonomska istrazivanja, 29(1), 1075-</p><p>1090.</p><p></p><p>Gonzalez, G. C., & Hoffman, V. B. (2018). Continuous auditing's effectiveness as a</p><p>fraud deterrent. Auditing: A Journal of Practice & Theory, 37(2), 225-247.</p><p></p><p>Gopang, M. A., Nebhwani, M., Khatri, A., & Marri, H. B. (2017). An assessment of</p><p>occupational health and safety measures and performance of SMEs: An</p><p>empirical investigation. Safety science, 93, 127-133.</p><p></p><p>Gordon, L. A., Loeb, M. P., & Tseng, C. Y. (2009). Enterprise risk management and</p><p>firm performance: A contingency perspective. Journal of Accounting and Public</p><p>Policy, 28(4), 301-327.</p><p></p><p>Gorla, N., Somers, T. M., & Wong, B. (2010). Organizational impact of system</p><p>quality, information quality, and service quality. The Journal of Strategic</p><p>Information Systems, 19(3), 207-228.</p><p></p><p>Grande, E. U., Estebanez, R. P., & Colomina, C. M. (2011). The impact of Accounting</p><p>Information Systems (AIS) on performance measures: empirical evidence in</p><p>Spanish SMEs. The international journal of digital accounting</p><p>research, 11(1577-8517), 25-43.</p><p></p><p>Gummerus, J., Liljander, V., Weman, E., & Pihlstrm, M. (2012). Customer</p><p>engagement in a Facebook brand community. Management Research Review,</p><p>35(9), 857-877.</p><p></p><p>Gundry, D., & Deterding, S. (2019). Validity threats in quantitative data collection</p><p>with games: A narrative survey. Simulation & Gaming, 50(3), 302-328.</p><p></p><p>Guney, A. (2014). Role of Technology in Accounting and E-accounting. Procedia-</p><p>Social and Behavioral Sciences, 152 (2014), 852-855.</p><p></p><p>Gupta, V. K., & Batra, S. (2016). Entrepreneurial orientation and firm performance in</p><p>Indian SMEs: Universal and contingency perspectives. International Small</p><p>Business Journal, 34(5), 660-682.</p><p></p><p>HA, V. D. (2020). Impact of organizational culture on the accounting information</p><p>system and operational performance of small and medium sized enterprises in</p><p>Ho Chi Minh City. The Journal of Asian Finance, Economics, and</p><p>Business, 7(2), 301-308.</p><p></p><p>Habanik, J., Martosova, A., & Letkova, N. (2020). The impact of managerial decisionmaking</p><p>on employee motivation in manufacturing companies. Journal of</p><p>Competitiveness, 12(2), 38.</p><p></p><p>Hadrawi, H. K. (2018). Network analysis of the effect of strategic leadership on</p><p>organizational success: Evidence from Iraqi Heavy Industry. Academy of</p><p>Strategic Management Journal, 17(4), 1-12.</p><p></p><p>Haenlein, M., & Kaplan, A. M. (2004). A beginner's guide to partial least squares</p><p>analysis. Understanding statistics, 3(4), 283-297.</p><p></p><p>Hafeez, S., & Muhammad, B. (2012). the impact of service quality, customer</p><p>satisfaction and loyalty programs on customer's loyalty: evidence from banking</p><p>sector of Pakistan. International Journal of Business and Social Science, 3(16),</p><p>01-04.</p><p></p><p>Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L.</p><p>(1998). Multivariate data analysis . Upper Saddle River, NJ: Prentice hall, 5(3),</p><p>207-219.</p><p></p><p>Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2006).</p><p>Multivariate data analysis, Uppersaddle river: Pearson prentice hall, (6th</p><p>edition).</p><p></p><p>Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver</p><p>bullet. Journal of Marketing theory and Practice, 19(2), 139-152.</p><p></p><p>Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least</p><p>squares structural equation modeling (PLS-SEM). European business review, 26</p><p>(2), 106-121.</p><p></p><p>Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or</p><p>CB-SEM: updated guidelines on which method to use. International Journal of</p><p>Multivariate Data Analysis, 1(2), 107-123.</p><p></p><p>Hajipour, B., & Ghanavati, M. (2011). The impact of market orientation and</p><p>organizational culture on the performance: Case study of SMEs. Journal of</p><p>Contemporary Management, 15(8), 83-95.</p><p></p><p>Hakkak, M., & Ghodsi, M. (2015). Development of a sustainable competitive</p><p>advantage model based on balanced scorecard. International Journal of Asian</p><p>Social Science, 5(5), 298-308.</p><p></p><p>Haldma, T., & Laats, K. (2002). Contingencies influencing the management</p><p>accounting practices of Estonian manufacturing companies. Management</p><p>accounting research, 13(4), 379-400.</p><p></p><p>Hanifi, F., & Taleei, A. (2015). Accounting information system and managements</p><p>decision-making process. Management Science Letters, 5(7), 685-694.</p><p></p><p>Hanif, M. (2015). The Impact of Internal Control Systems on Financial Performance</p><p>of Banks: A Case of Banks in Pakistan (Doctoral dissertation, IQRA university,</p><p>Islamabad), pg. 92-105.</p><p></p><p>Harash, E., Alsaad, F. J., & Ahmed, E. R. (2013). Moderating effect of market</p><p>practices on the government policyPerformance relationship in Iraq</p><p>SMEs. American Journal of Economics, 3(10), 125-130.</p><p></p><p>Harash, E., Al-Timimi, S., & Alsaadi, J. (2014). The influence of finance on</p><p>performance of small and medium enterprises (SMES). International Journal of</p><p>Engineering and Innovative Technology (IJEIT), 4(3), 161-167.</p><p></p><p>Harash, E. (2015). the role of environmental uncertainty in the link between</p><p>accounting information system and performance small and medium enterprises</p><p>in Iraq. Global Journal of Management and Business Research,2-15, 2249-</p><p>4588.</p><p></p><p>Harash, E. (2017). Accounting performance of SMEs and effect of accounting</p><p>information system: a conceptual model. Global Journal of Management and</p><p>Business Research.</p><p></p><p>Harman, H. H. (1976). Modern factor analysis. University of Chicago press, (3rd</p><p>edition).</p><p></p><p>Hasan, M. N. (2016). Positivism: to what extent does it aid our understanding of the</p><p>contemporary social world? Quality & Quantity, 50(1), 317-325.</p><p></p><p>Hassan, H., Nasir, M. H. M., Khairudin, N., & Adon, I. (2017). Factors influencing</p><p>cloud computing adoption in small medium enterprises. Journal of Information</p><p>and Communication Technology, 16(1), 21-41.</p><p></p><p>Hasson, F., Keeney, S., & McKenna, H. (2000). Research guidelines for the Delphi</p><p>survey technique. Journal of advanced nursing, 32(4), 1008-1015.</p><p></p><p>Hayati, U., Mulyani, S., Sukarsa, D. E., & Winarningsih, S. (2021). Information</p><p>Systems Implementation and its Impact on University Organization</p><p>Performance in West Java. Utopa y praxis latinoamericana: revista</p><p>internacional de filosofa iberoamericana y teora social, (1), 343-357.</p><p></p><p>Hayes, A. F., Slater, M. D., & Snyder, L. B. (Eds.). (2008). The Sage sourcebook of</p><p>advanced data analysis methods for communication research. Sage,(1st edition).</p><p></p><p>Hazami-Ammar, S. (2019). Internal auditors perceptions of the functions ability to</p><p>investigate fraud. Journal of Applied Accounting Research.</p><p></p><p>Heere, B., & Dickson, G. (2008). Measuring attitudinal loyalty: Separating the terms</p><p>of affective commitment and attitudinal loyalty. Journal of Sport</p><p>Management, 22(2), 227-239.</p><p></p><p>Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing</p><p>discriminant validity in variance-based structural equation modeling. Journal of</p><p>the academy of marketing science, 43(1), 115-135.</p><p></p><p>Hernandez, B., Jimenez, J., & Martin, M. J. (2009). Future use intentions versus</p><p>intensity of use: An analysis of corporate technology acceptance. Industrial</p><p>Marketing Management, 38(3), 338-354.</p><p></p><p>Himme, A. (2012). Critical success factors of strategic cost reduction. Journal of</p><p>Management Control, 23(3), 183-210.</p><p></p><p>Ho, Y. S. (2006). Review of second-order models for adsorption systems. Journal of</p><p>hazardous materials, 136(3), 681-689.</p><p></p><p>Holjevac, z. (2012). The importance of equality before the law and the communication</p><p>revolution in the process of shaping modern European nations. Teaching</p><p>History, 19 (1), 65-70.</p><p></p><p>Holzhacker, H., & Skakova, D. (2019). Kyrgyz Republic Diagnostic.</p><p>Hong, K.-S., Chi, Y.-P., Chao, L. R., & Tang, J.-H. (2003). An integrated system</p><p>theory of information security management. Information Management &</p><p>Computer Security, 11(5), 243-248.</p><p></p><p>Hong, S., Thong, J. Y., & Tam, K. Y. (2006). Understanding continued information</p><p>technology usage behavior: A comparison of three models in the context of</p><p>mobile internet. Decision Support Systems, 42(3), 1819-1834.</p><p></p><p>Horvat, T., & Mojzer, J. (2019). Influence of Company Size on Accounting</p><p>Information for Decision-Making of Management. Nase gospodarstvo/Our</p><p>economy, 65(2), 11-20.</p><p></p><p>Huang, G. Q., Lau, J. S., & Mak, K. L. (2003). The impacts of sharing production</p><p>information on supply chain dynamics: a review of the literature. International</p><p>journal of production research, 41(7), 1483-1517.</p><p></p><p>Hutahayan, B. (2020). The mediating role of human capital and management</p><p>accounting information system in the relationship between innovation strategy</p><p>and internal process performance and the impact on corporate financial</p><p>performance. Benchmarking: An International Journal, 27(4),1289-1318.</p><p></p><p>Huy, P. Q., & Phuc, V. K. (2020). The impact of Public Sector Scorecard adoption on</p><p>the effectiveness of accounting information systems towards the sustainable</p><p>performance in Public Sector. Cogent Business & Management, 7(1), 1717718.</p><p></p><p>Ibrahim, S., Diibuzie, G., & Abubakari, M. (2017). The Impact of Internal Control</p><p>Systems on Financial Performance: The Case of Health Institutions in Upper</p><p>West Region of Ghana. International Journal of Academic Research in Business</p><p>and Social Sciences, 7(4), 684-696.</p><p></p><p>Idota, H., Bunno, T., & Tsuji, M. (2020). Impact of ICT on innovation: the case of</p><p>Japanese SMEs. In Disruptive technology: concepts, methodologies, tools, and</p><p>applications (pp. 1624-1651).</p><p></p><p>Ilic, M. P., & Andelic, S. (2017). The role of computerized accounting information</p><p>system in detecting accounting errors and accounting fraud. Bizinfo</p><p>(Blace), 8(1), 17-30.</p><p></p><p>Isa, A. (2017). The impact of computerized accounting information system on</p><p>management performance in public sector in Nigeria: Problems and</p><p>prospects. International Journal of Multidisciplinary Research and</p><p>Development, 4(12), 80-83.</p><p></p><p>Iskandar, D. (2015). Analysis of factors affecting the success of the application of</p><p>accounting information system. International Journal of scientific &</p><p>Technology research, 4(2), 155-162.</p><p></p><p>Ittner, C. D., & Larcker, D. F. (2003). Coming up short on nonfinancial performance</p><p>measurement. Harvard business review, 81(11), 88-95.</p><p></p><p>Ioanid, A., Deselnicu, D. C., & Militaru, G. (2018). The impact of social networks on</p><p>SMEs innovation potential. Procedia Manufacturing, 22, 936-941.</p><p></p><p>Izham Jaya, M., Sidi, F., Ishak, I., Suriani Affendey, L. I. L. L. Y., & Jabar, m. A.</p><p>(2017). A review of data quality research in achieving high data quality within</p><p>organization. Journal of Theoretical & Applied Information Technology,</p><p>95(12).</p><p></p><p>Jokipii, A. (2010). Determinants and consequences of internal control in firms: a</p><p>contingency theory based analysis. Journal of Management &</p><p>Governance, 14(2), 115-144.</p><p></p><p>Jones, P., BeynonDavies, P., Levy, M., Powell, P., & Yetton, P. (2011). Contingent</p><p>dynamics of IS strategic alignment in small and mediumsized</p><p>enterprises. Journal of Systems and Information Technology, 13 (2),106-124.</p><p></p><p>Julianto, I. P., & Yasa, I. N. P. (2019, January). The Analysis of Technology</p><p>Acceptance Model (TAM) on The Use of Accounting Information System.</p><p>In 3rdInternational Conference on Tourism, Economics, Accounting,</p><p>Management, and Social Science (TEAMS 2018) Vol (69).</p><p></p><p>Julie, W. E. (2019). Effect of internal control practices on the financial Performance</p><p>of agro-processing firms in Kisumu county, Kenya (Doctoral dissertation,</p><p>Maseno University).</p><p></p><p>Kabir, M. R., Rahman, M. A., Yunus, M., & Chowdhury, A. (2015). Applications of</p><p>Accounting Software: An Empirical Study on the Private Universities of</p><p>Bangladesh. World Review of Business Research, 5(1), 72-85.</p><p></p><p>Kanakriyah, R. (2017). The impact of accounting information systems on the banks</p><p>success: Evidence from Jordan. Research Journal of Finance and</p><p>Accounting, 8(17), 1-15.</p><p></p><p>Kapurubandara, M. (2009). A Framework to eTransform sMEs in developing</p><p>countries. The Electronic Journal of Information Systems in Developing</p><p>Countries, 39(1), 1-24.</p><p></p><p>Kareem, H. M., Aziz, K. A., Maelah, R., Yunus, Y. M., & Dauwed, M. (2019).</p><p>organizational performance in Iraqi SMEs: validity and reliability</p><p>questionnaire. Academy of Accounting and Financial Studies Journal, 23(6), 1-</p><p>16.</p><p></p><p>Karymshakov, K., Sulaimanova, B., & Aseinov, D. (2019). Determinants of</p><p>innovation activity of small and medium-sized enterprises in small post-Soviet</p><p>countries. Business and Economics Research Journal, 10(1), 1-12.</p><p></p><p>Karymshakov, K. (2020). Determinants of Export Performance of SMEs in the</p><p>Kyrgyz Republic, Asian Development Bank Institute.</p><p></p><p>Kelley, K., Clark, B., Brown, V., & Sitzia, J. (2003). Good practice in the conduct and</p><p>reporting of survey research. International Journal for Quality in health</p><p>care, 15(3), 261-266.</p><p></p><p>kh Al-Dalabeeh, A. E. R., & Al-Zeaud, H. A. (2012). Accounting information systems</p><p>and their role in the measurement and cost thrifting in public shareholding</p><p>industrial companies in Jordan. International Journal of Business and</p><p>Management, 7(12), pg. 97.</p><p></p><p>Khalique, M., Isa, A. H. B. M., Shaari, N., Abdul, J., & Ageel, A. (2011). Challenges</p><p>faced by the small and medium enterprises (SMEs) in Malaysia: An intellectual</p><p>capital perspective. International Journal of current research, 3(6), pg.398.</p><p></p><p>Kim, K. K., & Umanath, N. S. (1992). Structure and perceived effectiveness of</p><p>software development subunits: A task contingency analysis. Journal of</p><p>Management Information Systems, 9(3), 157-181.</p><p></p><p>Kinyua, J. K., Gakure, R., Gekara, M., & Orwa, G. (2015). Effect of internal control</p><p>environment on the financial performance of companies quoted in the Nairobi</p><p>Securities Exchange. International Journal of Innovative Finance and</p><p>Economics Research, 3(4), 29-48.</p><p></p><p>Kirsch, L. J. (2002). Developing Common System Globally: The Dynamics of Control</p><p>Infrastructure. Information Systems Research, 18(10),154-167.</p><p></p><p>Kisanyanya, G. A. (2018). Internal Control Systems and Financial Performance of</p><p>Public Institutions of Higher Learning in Vihiga County, Kenya (Doctoral</p><p>dissertation, Doctoral dissertation, Kenyatta University).</p><p></p><p>Kline, R. B. (2015). Principles and practice of structural equation modeling, Journal</p><p>of Us- ability Studies, 14(2),159178.</p><p></p><p>Knezevic and Stankovic, A., & Tepavac, R. (2012). Accounting information system</p><p>as a platform for business and financial decision making in the company. Journal</p><p>of Management Theory and Practice, 17 (65), 63-69.</p><p></p><p>Kouser, R., Awan, A., Rana, G., & Shahzad, F. (2011). Firm size, leverage and</p><p>profitability: Overriding impact of accounting information system. Journal of</p><p>Management and Business Review, 1(10), 58-64.</p><p></p><p>Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research</p><p>activities. Educational and psychological measurement, 30(3), 607-610.</p><p></p><p>Kumara, P. H. T. (2019). Expanding the Production Possibility Frontier of Sri Lanka:</p><p>A Historical Economic Perspective on Technological Progress. Economic</p><p>Research, 6, 2.</p><p></p><p>Ladan Shagari, S., Abdullah, A., & Mat Saat, R. (2017). Accounting information</p><p>systems effectiveness: Evidence from the Nigerian banking</p><p>sector. Interdisciplinary Journal of Information, Knowledge, and</p><p>Management, 12(1), 309-335.</p><p></p><p>Lahti, J. P., Makipelto, T., Shamsuzzoha, A., & Kankaanpaa, T. (2012, January).</p><p>Implementation of Management Information System in Nordic energy business:</p><p>a case study. In 2011 Ninth International Conference on ICT and Knowledge</p><p>Engineering (pp. 171-176).</p><p></p><p>Lallo, N. Y., & Selamat, M. H. (2013). Developing standardised accounting</p><p>information system (AIS) course for Iraqi higher education: A conceptual</p><p>framework. AJBA, 6(1),116-229.</p><p></p><p>Lam, T., Cho, V., & Qu, H. (2007). A study of hotel employee behavioral intentions</p><p>towards adoption of information technology. International Journal of</p><p>Hospitality Management, 26(1), 49-65.</p><p></p><p>Lanlan, Z., Ahmi, A., & Popoola, O. M. J. (2019). Perceived ease of use, perceived</p><p>usefulness and the usage of computerized accounting systems: A performance</p><p>of micro and small enterprises (mses) in china. International Journal of Recent</p><p>Technology and Engineering, 8(2), 324-331.</p><p></p><p>Lee, S. L. (2003). Data Quality in Organizational Context-A Case Study, A Master's</p><p>paper submitted to the faculty of the School of Information and Library Science</p><p>of the University of North Carolina.</p><p></p><p>Leitao, J., & Franco, M. (2008). Individual entrepreneurship capacity and performance</p><p>of SMEs. Management and Economics Department, Available at SSRN</p><p>1118257.</p><p></p><p>Leonard, N. H., Scholl, R. W., & Kowalski, K. B. (1999). Information processing style</p><p>and decision making. Journal of Organizational Behavior: The International</p><p>Journal of Industrial, Occupational and Organizational Psychology and</p><p>Behavior, 20(3), 407-420.</p><p></p><p>Liu, B. (2016). Internal Control of Accounting Information System based on Network</p><p>Environment. Paper presented at the 2nd International Conference on</p><p>Electronics, Network and Computer Engineering (ICENCE 2016).</p><p></p><p>Liu, S., Kasturiratne, D., & Moizer, J. (2012). A hub-and-spoke model for multidimensional</p><p>integration of green marketing and sustainable supply chain</p><p>management. Industrial Marketing Management, 41(4), 581-588.</p><p></p><p>Lonial, S. C., & Carter, R. E. (2015). The impact of organizational orientations on</p><p>medium and small firm performance: A resourcebased perspective. Journal of</p><p>Small Business Management, 53(1), 94-113.</p><p></p><p>Lowry, P. B., & Gaskin, J. (2014). Partial least squares (PLS) structural equation</p><p>modeling (SEM) for building and testing behavioral causal theory: When to</p><p>choose it and how to use it. IEEE transactions on professional</p><p>communication, 57(2), 123-146.</p><p>Lttner, C. D., Larcker, D. F., & Randall, T. (2003). Performance implications of</p><p>strategic performance measurement in financial services firms. Accounting,</p><p>organizations and society, 28(7-8), 715-741.</p><p></p><p>Lutfi, A., Al-Okaily, M., Alsyouf, A., Alsaad, A., & Taamneh, A. (2020). The Impact</p><p>of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group</p><p>Analysis of the Role of Firm Size. Global Business Review,1(19).</p><p></p><p>Lutui, R., & Ahokovi, T. A. (2018). The relevance of a good internal control system</p><p>in a computerised accounting information system.</p><p></p><p>Maduekwe, C. C., & Kamala, P. (2016). Performance measurement by small and</p><p>medium enterprises in Cape Metropolis, South Africa. Problems and</p><p>Perspectives in Management, 14(2), 46-55.</p><p></p><p>Maharani, P. P. G., & Damayanthi, I. G. A. E. (2020). The effect of accounting</p><p>information systems and internal control of employee performance with</p><p>organizational culture as a mediation variable. American Journal of Humanities</p><p>and Social Sciences Research (AJHSSR), 4(1), 233-241.</p><p></p><p>Mai, J. E. (2013). The quality and qualities of information. Journal of the American</p><p>society for information science and technology, 64(4), 675-688.</p><p></p><p>Maines, L. A., & Wahlen, J. M. (2006). The nature of accounting information</p><p>reliability: Inferences from archival and experimental research. Accounting</p><p>Horizons, 20(4), 399-425.</p><p></p><p>Malhotra, Y. (2004). Why knowledge management systems fail: enablers and</p><p>constraints of knowledge management in human enterprises Handbook on</p><p>Knowledge Management 1 (pp. 577-599): Springer.</p><p></p><p>Mardi, M., PERDANA, P. N., SUPARNO, S., & MUNANDAR, I. A. (2020). Effect</p><p>of Accounting Information Systems, Teamwork, and Internal Control on</p><p>Financial Reporting Timeliness. The Journal of Asian Finance, Economics, and</p><p>Business, 7(12), 809-818.</p><p></p><p>Marivic, A. (2009). Evaluating the security of computerized accounting information</p><p>systems. An empirical study on Egyptian banking industry (Doctoral</p><p>dissertation, PhD Thesis. Aberdeen University, UK), pp30-43.</p><p></p><p>Matsoso, M. L., & Benedict, O. H. (2014). Non-financial performance measures in</p><p>small medium enterprises supply chain management. Journal of</p><p>economics, 5(3), 247-257.</p><p></p><p>Mayasari, N. Z. (2016). Factors Influencing Quality Management Information System:</p><p>Indonesian Government. Frontiers of Accounting and Finance, Vol 1, No 1.</p><p></p><p>Meyers, L. S., Gamst, G., & Guarino, A. J. (2006). Applied multivariate research:</p><p>Design and interpretation Sage Publications. Inc. Thousand Oaks, CA, (3rd</p><p>edition).</p><p></p><p>Mbroh, J. K., & Attom, B. E. (2011). Accounting and control systems practiced by</p><p>small and micro enterprise owners within the Cape Coast Metropolitan area of</p><p>Ghana. Asian journal of business and management sciences, 1(9), 28-47.</p><p></p><p>McNeish, D. (2017). Small sample methods for multilevel modeling: A colloquial</p><p>elucidation of REML and the Kenward-Roger correction. Multivariate</p><p>Behavioral Research, 52(5), 661-670.</p><p></p><p>Meagher, K. J., & Wait, A. (2013). Delegation of decisions about change in</p><p>organizations: the roles of competition, trade, uncertainty, and scale. The</p><p>Journal of Law, Economics, & Organization, 30(4), 709-733.</p><p></p><p>Meiryani, P. S., & RA Aryanti Wardaya Puspokusumo, L. (2020). DECISION</p><p>MAKING AND MANAGEMENT INFORMATION SYSTEMS. Journal of</p><p>Critical Reviews, 7(7), 320-325.</p><p></p><p>Memis, M. U. (2011). E-Accounting: An evaluation on the Turkish case. European</p><p>Journal of Economics, Finance and Administrative Sciences, 38(1), 155-163.</p><p></p><p>Mhaibes, H. A. (2018). An Analytical Study of the Strategic Flexibility Variation as a</p><p>Function of the Dynamic Capabilities Based on Supply Chain Management</p><p>(Case Study: The General Petroleum Products Distribution Company in</p><p>Baghdad). International Journal of supply chain management, 7(5), 667-683.</p><p></p><p>Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: an Ethiopian</p><p>public sector case study. Managerial auditing journal, 22(5),470-484.</p><p></p><p>Minovski, Z., Malchev, B., & Tocev, T. (2020). New paradigm in accounting</p><p>information systemsthe role of the latest information technology trends.</p><p></p><p>Mndzebele, N. (2013). The effects of relative advantage, compatibility and complexity</p><p>in the adoption of EC in the hotel industry. International Journal of Computer</p><p>and Communication Engineering, 2(4), pg. 473.</p><p></p><p>Mohammad, I. N., Massie, J. D., & Tumewu, F. J. (2018). The effect of</p><p>entrepreneurial orientation and innovation capability towards firm performance</p><p>in small and medium enterprises (Case Study: Grilled Restaurants in</p><p>Manado). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan</p><p>Akuntansi, 7(1).</p><p></p><p>Mohammed, M. A., Eman, Y., Huda, I., & Thamer, A. (2015, December). Can or</p><p>cannot? Electronic information sharing influences the participation behavior of</p><p>the employees. In AIP Conference Proceedings. Vol 1691, No 1, pg. (030020).</p><p></p><p>Mohd Harif, M. A. A., Hoe, C., & Ahmad, M. I. (2012). The financial and nonfinancial</p><p>performance indicators of paddy farmers organizations in</p><p>Kedah. College of Business, University Utara Malaysia (UUM). Available at</p><p>SSRN 2130415.</p><p></p><p>Momani, A. M., & Jamous, M. (2017). The evolution of technology acceptance</p><p>theories. International Journal of Contemporary Computer Research (IJCCR),</p><p>1(1), 51-58.</p><p></p><p>Moqbel, M. A. (2014). The impact of accounting information systems (AIS) On ecommerce</p><p>analytical study-service sector. Jordan ASE. International Journal of</p><p>Scientific and Technology Research, 3(1), 66-89.</p><p></p><p>Morton, N. A., & Hu, Q. (2008). Implications of the fit between organizational</p><p>structure and ERP: A structural contingency theory perspective. International</p><p>Journal of Information Management, 28(5), 391-402.</p><p></p><p>Mousa, I., Ataba, R., Al-ali, K., Alkaiyat, A., & Saed, H. Z. (2018). Dialysis-related</p><p>factors affecting self-efficacy and quality of life in patients on haemodialysis: a</p><p>cross-sectional study from Palestine. Renal Replacement Therapy, 4(1), pg. 21.</p><p></p><p>Muliyani, m. (2020). the use of importance-performance analysis (ipa) in evaluating</p><p>factors influencing data quality of public sector accounting information system</p><p>in indonesia. accounting and business journal, 2(1), 61-70.</p><p></p><p>Muller, P., Devnani, S., Julius, J., Gagliardi, D., & Marzocchi, C. (2016). Annual</p><p>Report on European SMEs 2015/2016. European Union.</p><p></p><p>Mura, L., & Hajduova, Z. (2021). Measuring efficiency by using selected determinants</p><p>in regional SMEs. Entrepreneurship and Sustainability Issues, 8(3), 487.</p><p></p><p>Namukokoba, N. (2020). Determinants and sources of reputational risk at the</p><p>university of Zambia: a functional pragmatic approach (Doctoral dissertation,</p><p>The University of Zambia).</p><p></p><p>Neogy, T.K., Evaluation of Efficiency of AIS: 2014, A Study on Mobile</p><p>Telecommunication Companies in Bangladesh, Global Disclosure of</p><p>Economic & Business.3(1), 4055.</p><p></p><p>Neziraj, E. Q., & Berisha Shaqiri, A. (2018). The Impact of Information Technology</p><p>in Decision Making Process of Companies in Kosovo. Informatologia, 51(1-2),</p><p>13-23.</p><p></p><p>Nirwanto, N., & Andarwati, M. (2019). End-user satisfaction as an impact of the</p><p>system quality, information quality, and top management support, upon the</p><p>perceived usefulness of technology utilization, University of Merdeka Malang.</p><p>Ng, A. (2004). User friendliness? User empowerment? How to make a choice?.</p><p></p><p>Nguyen, H., & Nguyen, A. (2020). Determinants of accounting information systems</p><p>quality: Empirical evidence from Vietnam. journal of management and</p><p>Accounting, 6(2), 185-198.</p><p></p><p>Norwahida, H. M. A. A. S., & Shukeri, B. (2014). The Role of Data Quality and</p><p>Internal Control in Raising the Effectiveness of AIS In Jordan</p><p>Companies. International Journal of Scientific & Technology Research, 3(8),</p><p>298-303.</p><p></p><p>Nugroho, M. A., Susilo, A. Z., Fajar, M. A., & Rahmawati, D. (2017). Exploratory</p><p>study of SMEs technology adoption readiness factors. Procedia Computer</p><p>Science, 124, 329-336.</p><p></p><p>Nunnally, J. C. (1978). An overview of psychological measurement. In Clinical</p><p>diagnosis of mental disorders (pp. 97-146). Springer, Boston, MA, (4th edition).</p><p></p><p>Nur dp, e., & Irfan, M. (2020). ERP-Based Accounting Information System</p><p>Implementation in Organization: A Study in Riau, Indonesia. The Journal of</p><p>Asian Finance, Economics, and Business, 7(12), 147-157.</p><p></p><p>Nwinee, K., Akpos, Y., Vincent, N., & Ibinabo, T. (2016). Impact of Accounting</p><p>Information System on Organizational Effectiveness: A Study of Selected Small</p><p>and Medium Scale Enterprises in Woji, Portharcourt. International Journal of</p><p>Research, 3(1), 974-982.</p><p></p><p>Obeidat, B., El-Rimawi, S., Maqableh, M., & Al-Jarrah, I. (2013). Evaluating the</p><p>Profitability of the Islamic Banks in Jordan. European Journal of Economics,</p><p>Finance and Administrative Sciences, 56(1), 27-36.</p><p></p><p>Odek, R., & Okoth, E. (2019). Effect of Internal Control Systems on Financial</p><p>Performance of Distribution Companies in Kenya. Research Journal of Finance</p><p>and Accounting, 10(11), 10-32.</p><p></p><p>Ojwando, E. A. (2014). Effect of ICT adoption on financial reporting efficiency in</p><p>Kenya: A study of Public Enterprises in Tana River County (Doctoral</p><p>dissertation, Moi University), pp 3-8.</p><p></p><p>Okab, R., & Al-Oqool, M. A. (2014). The Role of Accountants in E-accounting</p><p>Information Systems' Lifecycle at the Jordanian Banking Sector. International</p><p>Journal of Business and Social Science, 5(4), 1-11.</p><p></p><p>Oladejo, M. O., & Yinus, S. O. (2020) Electronic Accounting Practices: An Effective</p><p>Means for Financial Reporting Quality in Nigeria Deposit Money Banks.</p><p>International Journal of Managerial Studies and Research (IJMSR). 8(3), 13-</p><p>26.</p><p></p><p>Olson, J. E. (2003). Data quality: the accuracy dimension. Elsevier, (4th edition).</p><p></p><p>Omer, T. A. N. (2016). Impact of accounting information systems on internal auditors</p><p>in Turkey. neri Dergisi, 12(46), 245-260.</p><p></p><p>Omolaye, K. E., & Jacob, R. B. (2017). The role of internal auditing in enhancing</p><p>good corporate governance practice in an organization. International Journal of</p><p>Accounting Research, 6(1), 174.</p><p></p><p>Onaolapo, A. A., & Odetayo, T. A. (2012). Effect of accounting information system</p><p>on organisational effectiveness: a case study of selected construction companies</p><p>in Ibadan, Nigeria. American Journal of Business and Management, 1(4), 183-</p><p>189.</p><p></p><p>Oppong, M., Owiredu, A., Abedana, V., & Asante, E. (2016). The impact of internal</p><p>control on the performance of faith-based NGOs in Accra., Research Journal of</p><p>Finance and Accounting. 7(12),222-284.</p><p></p><p>Osotimehin, K. O., Jegede, C. A., Akinlabi, B. H., & Olajide, O. T. (2012). An</p><p>evaluation of the challenges and prospects of micro and small-scale enterprises</p><p>development in Nigeria. American international journal of contemporary</p><p>research, 2(4), 174-185.</p><p></p><p>Osundina, J. A., Jayeoba, O. O., & Olayinka, I. M. (2016). Impact of accounting</p><p>information on stock price volatility (a study of selected quoted manufacturing</p><p>companies in Nigeria). International Journal of Business and Management</p><p>Invention, 5(11), 41-54.</p><p></p><p>Owusu Appiah b., Priscilla, b., Joseph, r., & Ahiabli, a D. (2016). The use of</p><p>computerized accounting system over the manual accounting system-a case</p><p>study of small and medium scale enterprises, thesis submitted to the school of</p><p>business, department of accounting and finance, christian service university</p><p>college.</p><p></p><p>Padachi, K. (2012). Factors affecting the adoption of formal accounting systems by</p><p>SMEs. Business and Economics Journal, 1(1), (67-86)</p><p></p><p>Panahy, P. H. S., Sidi, F., Affendey, L. S., Jabar, M. A., Ibrahim, H., & Mustapha, A.</p><p>(2013). A framework to construct data quality dimensions relationships. Indian</p><p>Journal of Science and Technology, 6(5), 442-443.</p><p></p><p>Parasuraman, A., Zeithaml, V.A., Berry, L.L., 1988. SERVQUAL: a multiple-item</p><p>scale for measuring consumer perceptions of service quality. Journal of</p><p>Retailing 64(1), 1240.</p><p></p><p>Parker, C., & Castleman, T. (2007). New directions for research on SME-eBusiness:</p><p>insights from an analysis of journal articles from 2003-2006. Journal of</p><p>information systems and small business, 1(1), 21-40.</p><p></p><p>Patel, S. (2015). Effects of accounting information system on Organizational</p><p>Profitability. International Journal of Research and Analytical Reviews, 2(1),</p><p>72- 76.</p><p></p><p>Perez Estebanez, R., Urquia Grande, E., & Munoz Colomina, C. (2010. Information</p><p>technology implementation: evidence in Spanish SMEs. International Journal</p><p>of Accounting & Information Management, 18(1), 39-57.</p><p></p><p>Phornlaphatrachakorn, K. (2019). Internal control quality, accounting information</p><p>usefulness, regulation compliance, and decision-making success: evidence</p><p>from canned and processed foods businesses in Thailand. International</p><p>Journal of Business, 24(2), 198-215.</p><p></p><p>Podsakoff, P. M., & Organ, D. W. (1986). Self-reports in organizational research:</p><p>Problems and prospects. Journal of management, 12(4), 531-544.</p><p></p><p>Pornpandejwittaya, P. (2012). Effectiveness of Accounting Information System:</p><p>Effect on Performance of Thai-Listed Firms in Thailand'. International Journal</p><p>of Business Research, 12(3), 84-94.</p><p></p><p>Prasanna, R. P. I. R., Jayasundara, J. M. S. B., Naradda Gamage, S. K., Ekanayake, E.</p><p>M. S., Rajapakshe, P. S. K., & Abeyrathne, G. A. K. N. J. (2019). Sustainability</p><p>of smes in the competition: A systemic review on technological challenges and</p><p>sme performance. Journal of Open Innovation: Technology, Market, and</p><p>Complexity, 5(4), 100.</p><p></p><p>Priyadarshini, C., Sreejesh, S., & Anusree, M. R. (2017). Effect of information quality</p><p>of employment website on attitude toward the website. International Journal of</p><p>Manpower, 38(5),729-745.</p><p></p><p>Puasa, S., Salleh, M. F. M., & Ahmad, A. (2014). Audit committee and timeliness of</p><p>financial reporting: Malaysian public listed companies. Middle-East Journal of</p><p>Scientific Research, 22(2), 162-175.</p><p></p><p>Punch, K. F. (2013). Introduction to social research: Quantitative and qualitative</p><p>approaches: sage(3rd edition)..</p><p></p><p>Qamruzzaman,2015, M. Accounting information system (AIS) enhance efficiency</p><p>level of the organization: evidence from insurance industry. Bangladesh</p><p>research publications journal,9(1), 297-304.</p><p></p><p>Rahayu, S. K. (2012). The factors that support the implementation of accounting</p><p>information system: a survey In Bandung and Jakartas taxpayer</p><p>offices. Journal of global management, 4(1), 25-52.</p><p></p><p>Rahman, M. M., Ahammed, M., Uddin, M., Rouf, M., & Uddin, M. M. (2015).</p><p>Obstacles and implementation of accounting software system in Small Medium</p><p>Enterprises (SMEs): International Journal of Science and Business. 1(1), 7-15.</p><p></p><p>Rahmi, N. U., Sari, W., & Wulandari, B. (2019, July). The effect of information</p><p>technology, quality of accounting information and understanding of students on</p><p>accounting software users. In Journal of Physics: Conference Series Vol 123,</p><p>No 1, pg. (012080).</p><p></p><p>Ramasamy, A., & Chowdhury, S. (2020). Big Data Quality Dimensions: A Systematic</p><p>Literature Review. JISTEM-Journal of Information Systems and Technology</p><p>Management, 17.</p><p></p><p>Ramayah, T., Cheah, J., Chuah, F., Ting, H., & Memon, M. A. (2018). Partial least</p><p>squares structural equation modeling (PLS-SEM) using smartPLS 3.0. In an</p><p>Updated Guide and Practical Guide to Statistical Analysis. (2nd edition).</p><p></p><p>Rashedi, H., & Dargahi, T. (2019). How Influence the Accounting Information</p><p>Systems Quality of Internal Control on Financial Reporting Quality. Journal of</p><p>Modern Developments in Management and Accounting (JMDMA), 2(5), 33-45.</p><p></p><p>Redman, T. C. (2014). Measuring data accuracy: A framework and review.</p><p>International Journal of Environmental Research and Public Health.11(1), (33-</p><p>48).</p><p></p><p>Reid, G. C., & Smith, J. A. (2000). The impact of contingencies on management</p><p>accounting system development. Management Accounting Research, 11(4),</p><p>427-450.</p><p></p><p>Reinartz, W., Haenlein, M., & Henseler, J. (2009). An empirical comparison of the</p><p>efficacy of covariance-based and variance-based SEM. International Journal of</p><p>research in Marketing, 26(4), 332-344.</p><p></p><p>Relhan, A. (2013). E-Accounting Practices of SMEs in India. International Journal</p><p>of Technical Research, 2(1), 1-10.</p><p></p><p>Rezaee, Z. (2002). Financial statement fraud: prevention and detection. John Wiley &</p><p>Sons,pp 82-99,(4th edition).</p><p></p><p>Romney, M. B., Steinbart, P. J., & Cushing, B. E. (2014). The impact of public sector</p><p>scorecard adoption on the effectiveness of accounting information systems</p><p>towards the sustainable performance in public sector. Cogent Business &</p><p>Management. 2(1), 1-7.</p><p></p><p>Rotich, E. C. (2017). The impact of accounting information system on effectiveness</p><p>of manufacturing firms in Kenya, pg. 5-39, (5th edition).</p><p></p><p>Saeidi, H., & Prasad, B. (2014). Impact of accounting information systems (AIS) on</p><p>organizational performance: A case study of TATA consultancy services (TCS)-</p><p>India. UCT Journal of Management and Accounting Studies, 2(03), 54-60.</p><p></p><p>Sajady, H., Dastgir, M., Hashem, N. (2008), Evaluation of the effectiveness of</p><p>accounting information systems. International Journal of Information Science</p><p>& Technology, 6(2), 49-59.</p><p></p><p>Sajady, H., Dastgir, M., & Nejad, H. H. (2012). Evaluation of the effectiveness of</p><p>accounting information systems. International Journal of Information Science</p><p>and Management (IJISM), 6(2), 49-59.</p><p></p><p>Salehi, M., & Alipour, M. (2010). E-banking in emerging economy: empirical</p><p>evidence of Iran. International Journal of Economics and Finance, 2(1), 201-</p><p>209.</p><p></p><p>Sanusi Fasilat, A., & Hassan, H. (2015). Evaluation of information technology impact</p><p>on effective internal control in the University system. School of Accountancy,</p><p>College of Business, Universiti Utara Malaysia, Sintok, Kedah, Malaysia.</p><p>AIPC, Vol169, No1, pg. 050004.</p><p></p><p>Sanz de Acedo Lizarraga, M. L., Sanz de Acedo Baquedano, M. T., Soria Oliver, M.,</p><p>& Closas, A. (2009). Development and validation of a decision-making</p><p>questionnaire. British Journal of Guidance & Counselling, 37(3), 357-373.</p><p></p><p>Sari, N., & Maya, Z. (2018). The effect business process to quality of accounting</p><p>information systems with survey in BUMN industrial strategis in Bandung</p><p>Indonesia. International Journal of Trend in Research and Development, 5(6),</p><p>1-4.</p><p></p><p>Saris, W. E., & Gallhofer, I. N. (2014). Design, evaluation, and analysis of</p><p>questionnaires for survey research. John Wiley & Sons, (2nd edition).</p><p></p><p>Savitri, E. (2019).Effect Of Accounting Information Systems Quality End-User</p><p>Satisfaction Based Accounting Software Enterprise Resource Planning</p><p>Perceived Usefulness As Moderating.</p><p></p><p>Schepers, J., Falk, T., de Ruyter, K., de Jong, A., & Hammerschmidt, M. (2012).</p><p>Principles and principals: do customer stewardship and agency control compete</p><p>or complement when shaping frontline employee behavior? Journal of</p><p>Marketing, 76(6), 1-20.</p><p></p><p>Schlungbaum, E. (1996). Model-based user interface software tools-current state of</p><p>declarative models. Retrieved from, thesis submitted to the department of</p><p>computer science GVU Center University of Rostock.</p><p></p><p>Schumacker, R. E., & Lomax, R. G. (2004). A beginner's guide to structural equation</p><p>modeling. psychology press. (2nd edition).</p><p></p><p>Sedgwick, P. (2014). Cluster sampling. (BMJ)end games, pp 348-1215.</p><p>Sekaran. (2003). Research methods for business. New York, USA: John Wiley &</p><p>Sons 65(1), 8-54, (4th edition).</p><p></p><p>Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building</p><p>approach: John Wiley & Sons, (7th edition).</p><p></p><p>Sepasgozar, S. M., Loosemore, M., & Davis, S. R. (2016). Conceptualising</p><p>information and equipment technology adoption in construction: A critical review</p><p>of existing research. Engineering, Construction and Architectural Management,</p><p>23(2), 158-176.</p><p></p><p>Shabri, S. M., Saad, R. A. J., & Bakar, A. A. (2016). The effects of internal control</p><p>systems on cooperative's profi tability: A case of koperasi ABC</p><p>berhad. International Review of Management and Marketing, 6(8) 240-245.</p><p></p><p>Shafique, I., Ahmad, B., & Kalyar, M. N. (2019). How ethical leadership influences</p><p>creativity and organizational innovation: examining the underlying</p><p>mechanisms. European Journal of Innovation Management.</p><p></p><p>Shahibi, M. S., & Rusli, K. N. (2017). The influence of internet usage on student'</p><p>s academic performance. International Journal of Academic Research in</p><p>Business and Social Sciences, 7(8), 873-887.</p><p></p><p>Shuhidan, S. M., & Nori, W. M. N. W. M. (2015). Accounting information system and</p><p>decision useful information fit towards cost conscious strategy in Malaysian</p><p>higher education institutions. Procedia Economics and Finance, 31(1), 885-895.</p><p></p><p>Siayor, A. D. (2010). Risk management and internal control systems in the financial</p><p>sector of the Norwegian economy: a case study of DnB NOR ASA. Master Thesis</p><p>in Economics and Business Administration Accounting Option. University of</p><p>Troms.</p><p></p><p>Sidi, F., Panahy, P. H. S., Affendey, L. S., Jabar, M. A., Ibrahim, H., & Mustapha, A.</p><p>(2012, March). Data quality: A survey of data quality dimensions. In 2012</p><p>International Conference on Information Retrieval & Knowledge Management.</p><p>Faculty of Computer Science and Information Technology University Putra</p><p>Malaysia. (pp. 300-304).</p><p></p><p>Sinarwati, N. K., Sujana, E., & Herawati, N. T. (2019). Peran Sistem Informasi</p><p>Akuntansi Berbasis Mobile Bagi Peningkatan Kinerja UMKM. Krisna:</p><p>Kumpulan Riset Akuntansi, 11(1), 26-32.</p><p></p><p>Singh, A. S., & Masuku, M. B. (2014). Sampling techniques & determination of</p><p>sample size in applied statistics research: An overview. International Journal of</p><p>Economics, Commerce and Management, 2(11), 1-22.</p><p></p><p>Smith, J., & Binti Puasa, S. (2016, February). Critical factors of accounting</p><p>information systems (AIS) effectiveness: a qualitative study of the Malaysian</p><p>federal government. In British Accounting & Finance Association Annual</p><p>Conference 2016.</p><p></p><p>Sori, Z. M. (2009). Accounting information systems (AIS) and knowledge</p><p>management: a case study. American Journal of scientific research, 4(4), 36-44.</p><p></p><p>Soudani, S. (2013). The impact of implementation of e-accounting system on financial</p><p>performance with effects of internal control systems. Research Journal of</p><p>Finance and Accounting, 4(11), 17-29.</p><p></p><p>Soundararajan, K. (2019). Cost-reduction and quality improvement using DMAIC in</p><p>the SMEs. International Journal of Productivity and Performance Management,</p><p>68( 8),1528-1540.</p><p></p><p>Spira, L. F., & Gowthorpe, C. (2008). Reporting on Internal Control in the UK and the</p><p>US: Insights from the Turnbull and Sarbanes-Oxley Consultations: Institute of</p><p>Chartered Accountants of Scotland. pg. 77-78. (1st edition).</p><p></p><p>Strouboulis, T., Babuska, I., & Copps, K. (2000). The design and analysis of the</p><p>generalized finite element method. Computer methods in applied mechanics and</p><p>engineering, 181(1-3), 43-69.</p><p></p><p>Sudsomboon, S., & Ussahawanitchakit, P. (2009). Professional audit competencies:</p><p>the effects On Thais CPAS audit quality, reputation, and success. Review of</p><p>Business Research, 9(3), 66-85.</p><p></p><p>Suduc, A.-M., Bizoi, M., Duta, L., & Gorghiu, G. (2009). Interface Architecture for a</p><p>Web-Based Group Decision Support System. Studies in Informatics and</p><p>Control, 18(3), 241-246.</p><p></p><p>Suduc, A.-M., Bizoi, M., & Filip, F. G. (2010). User awareness about information</p><p>systems usability. Studies in Informatics and Control, 19(2), 145-152.</p><p></p><p>Sugut, O. C. (2012). The effect of computerized accounting systems on the quality of</p><p>financial reports of non-governmental organizations in Nairobi county,</p><p>Kenya. Signature, 61, 79527, a research project submitted in partial fulfillment</p><p>of the requirement of the award of the degree of master of business</p><p>administration, university of Nairobi.</p><p></p><p>Sujud, H., & Hachem, B. (2019). Effect of the Quality of the Accounting Information</p><p>System Outputs on Customer Satisfaction in Lebanese Commercial</p><p>Banks. International Research Journal of Finance and Economics, 176(1), 145-</p><p>288.</p><p></p><p>Sumaryati, A., Praptika Novitasari, E., & Machmuddah, Z. (2020). Accounting</p><p>Information System, Internal Control System, Human Resource Competency</p><p>and Quality of Local Government Financial Statements in Indonesia. The</p><p>Journal of Asian Finance, Economics, and Business, 7(10), 795-802.</p><p></p><p>Surendran, P. (2012). Technology acceptance model: A survey of literature.</p><p>International Journal of Business and Social Research, 2(4), 175-178.</p><p></p><p>Susanto, A., & Meiryani, M. (2019). The impact of environmental accounting</p><p>information system alignment on firm performance and environmental</p><p>performance: A case of small and medium enterprises s of</p><p>Indonesia. International Journal of Energy Economics and Policy, 9(2), 229-</p><p>236.</p><p></p><p>Susanto, A. (2016). The effect of internal control on accounting information</p><p>system. International Business Management, 10(23), 552-556.</p><p></p><p>Suzan, L., sudrajat, J., & daud, Z. M. (2020). Accounting information systems as a</p><p>critical success factor for increased quality of accounting information. Revista</p><p>ESPACIOS, 41(15), pg. 2.</p><p></p><p>Tabachnick, B. G., Fidell, L. S., & Ullman, J. B. (2007). Using multivariate statistics.</p><p>5(1),481-498), (7th edition).</p><p></p><p>Tarhini, A., El-Masri, M., Ali, M., & Serrano, A. (2016). Extending the UTAUT</p><p>model to understand the customers acceptance and use of internet banking in</p><p>Lebanon: A structural equation modeling approach. Information Technology</p><p>and People, 29(4), 830-849.</p><p></p><p>Taylor, S., & Todd, P. (1995). Assessing IT usage: The role of prior experience. MIS</p><p>Quarterly is currently published by Management Information Systems Research</p><p>Center, University of Minnesota.19(4), 561-570.</p><p></p><p>T. Babarovic; I. Sverko (2012), Theoretical foundation of computer systems for</p><p>professional counseling, Drustvena istrazivanja: Journal for General Social</p><p>Issues, 21( 4), 118-129.</p><p></p><p>Teru, S. P., & Hla, D. T. (2015). Appraisal of Accounting Information System and</p><p>Internal Control Frameworks. International Journal of Scientific and Research</p><p>Publications, 5(9), 1-3.</p><p></p><p>Teru, S. P., Idoku, I., & Ndeyati, J. T. (2017). A Review of the Impact of Accounting</p><p>Information System for Effective Internal Control on Firm Performance. Indian</p><p>Journal of Finance and Banking, 1(2), 52-59.</p><p></p><p>Teru, S. P., Idoko, I. F., & Bello, L. (2019). The Impact of E-Accounting in Modern</p><p>Businesses. International Journal of Accounting & Finance Review, 4(2), 1-4.</p><p></p><p>Thabit, T., & Abbas, N. (2017). A Proposed Fuzzy Logic Based Framework for EAccounting</p><p>Evaluation in Iraq. Qalaai Zanist Scientific Journal, 2(6), 22-48.</p><p></p><p>Thorsten, K., Nicole, N., & Wagener, S. (2020). Determinants of information system</p><p>quality and data quality in management accounting. Journal of Management</p><p>Control, 31(1-2), 97-121.</p><p></p><p>Thottoli, M. M. (2020). Knowledge and use of accounting software: evidence from</p><p>Oman. Journal of Industry-University Collaboration.</p><p></p><p>Tilekeyev, K. (2019). Leveraging SME finance through value chains in the CAREC</p><p>landlocked economies: The case of the Kyrgyz Republic ,ADBI Working Paper</p><p>Series, 972(1).</p><p></p><p>Torfing, J., & Bentzen, T. . (2020). Does Stewardship Theory Provide a Viable</p><p>Alternative to Control-Fixated Performance Management?. Administrative</p><p>Sciences, 10(4), 86.</p><p></p><p>Torlak, N. G., Demir, A., & Budur, T. (2021). Decision-making, leadership and</p><p>performance links in private education institutes. Rajagiri Management Journal.</p><p></p><p>Toshniwal, R. (2016). E-Accounting: The necessity of modern business. International</p><p>Journal of Science Technology and Management, 5(5), 27-31.</p><p></p><p>Trabulsi, R. U. (2018). The Impact of Accounting Information Systems on</p><p>Organizational Performance: The Context of Saudis SMEs. International</p><p>Review of Management and Marketing, 8(2), 69-73.</p><p></p><p>Turel, A. G. (2010). Timeliness of financial reporting in emerging capital markets:</p><p>Evidence from Turkey. European Financial and Accounting Journal, 5(4), 113-</p><p>133.</p><p></p><p>Urbach, N., & Ahlemann, F. (2010). Structural equation modeling in information</p><p>systems research using partial least squares. Journal of Information technology</p><p>theory and application, 11(2), 5-40.</p><p></p><p>Vandenberg, P., & Kikkawa, K. (2015). Global value chains along the New Silk Road.</p><p>Vannan, E. (2001). Quality Data--An Improbable Dream? Educause Quarterly, 24(1),</p><p>56-58.</p><p></p><p>Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance</p><p>and adoption of continuous auditing by internal auditors: A micro</p><p>analysis. International Journal of Accounting Information Systems, 13(3), 267-</p><p>281.</p><p></p><p>Venegas, R. R., & Mosqueda, R. E. (2017). Impact of the Implementation of EAccounting</p><p>in Mexico. International Journal of Economics and Finance, 9(3),</p><p>11-20.</p><p></p><p>Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology</p><p>acceptance model: Four longitudinal field studies. Journal of Management</p><p>Science, 46(2), 186-204.</p><p></p><p>Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance</p><p>of information technology: Toward a unified view.Journal of MIS Quarterly,</p><p>7(1),425-478.</p><p></p><p>Vickers, N. J. (2017). Animal communication: when im calling you, will you answer</p><p>too?. Current biology, 27(14),713-715.</p><p></p><p>Vu, H. T. (2016). The research of factors affecting the effectiveness of internal control</p><p>systems in commercial banks-empirical evidence in Vietnam. International</p><p>Business Research, 9(7), pg.144.</p><p></p><p>Vu Thi, A. H. (2021). Capital Structure, Working Capital, and Governance Quality</p><p>Affect the Financial Performance of Small and Medium Enterprises in</p><p>Taiwan. Journal of Risk and Financial Management, 14(8), 381.</p><p></p><p>Wainer, H., & Braun, H. I. (2013). Test validity: Routledge, (1st edition).</p><p></p><p>Wang, Y., Chin, K.-S., & Yang, J.-B. (2007). Measuring the performances of decisionmaking</p><p>units using geometric average efficiency. Journal of the Operational</p><p>Research Society, 58(7), 929-937.</p><p></p><p>Wang, B., & Ha-Brookshire, J. (2018, January). Perceived usefulness and perceived</p><p>ease of use of new technologies described by chinese textile and apparel firm</p><p>owners and managers. In International Textile and Apparel Association Annual</p><p>Conference Proceedings (Vol. 75, No. 1).</p><p></p><p>Wickramasinghe, M., Cooray, N., & Dissanayake, S. (2017). Impact of accounting</p><p>software for Business Performance. Imperial Journal of Interdisciplinary</p><p>Research (IJIR). 3(5), 2454-1362.</p><p></p><p>Wisna, N., Agung, A. A. G., & Yuniar, I. (2020). User Competency and Its Effect of</p><p>Accounting Information System Implementation. International Journal of</p><p>Tourism, vol 5-No1.</p><p></p><p>Woodward, J. (1958). Management and technology (No. 3). HM Stationery Office.</p><p></p><p>Wouters, M., & Wilderom, C. (2008). Developing performance-measurement systems</p><p>as enabling formalization: A longitudinal field study of a logistics</p><p>department. Accounting, Organizations and Society, 33(5), 488-516.</p><p></p><p>Wu, D. (2009). Measuring performance in small and medium enterprises in the</p><p>information and communication technology industries, School of Management,</p><p>A thesis submitted in fulfillment of the requirements for the degree of Doctorate</p><p>of Philosophy, School of Management, College of Business, MIT University.</p><p></p><p>Xia, Y., Yang, P., Sun, Y., Wu, Y., Mayers, B., Gates, B., Yin, Y., Kim, F., & Yan,</p><p>H. (2003). Onedimensional nanostructures: synthesis, characterization, and</p><p>applications. journal of Advanced materials, 15(5), 353-389.</p><p></p><p>Xu, H. (2009). Data quality issues for accounting information systems'</p><p>implementation: Systems, stakeholders, and organizational factors. Journal of</p><p>Technology Research, No 1, pg. 1.</p><p></p><p>Xuan, V., Thu, N., & Anh, N. (2020). Factors affecting the business performance of</p><p>enterprises: Evidence at Vietnam small and medium-sized</p><p>enterprises. Management Science Letters, 10(4), 865-870.</p><p></p><p>Yang, M. H., Lin, W. S., & Koo, T. L. (2013). The impact of computerized internal</p><p>controls adaptation on operating performance. African Journal of Business</p><p>Management, 5(20), 8204-8214.</p><p></p><p>Yoon, S. (2020). A Study on the Transformation of Accounting Based on New</p><p>Technologies: Evidence from Korea. Sustainability, 12(20), 8669.</p><p></p><p>Younas, M. A., & Kassim, A. A. M. (2019). Essentiality of internal control in Audit</p><p>process. Int J Bus Appl Soc Sci [Internet], 1-6.</p><p></p><p>Yvonne, C., & Nizam, I. (2018). The impact of accounting software on business</p><p>performance. International Journal of Information System and Engineering,</p><p>DOI, 10.</p><p></p><p>Zakaria, W. Z. W., Rahman, S. F., & Elsayed, M. (2011). An analysis of task</p><p>performance outcomes through e-accounting in Malaysia. Journal of Public</p><p>Administration and Governance, 1(2), 124-139.</p><p></p><p>Zhang, Y. (2019, April). Security Risk of Network Accounting Information System</p><p>and Its Precaution. In 3rd International Conference on Mechatronics</p><p>Engineering and Information Technology (ICMEIT 2019). Atlantis Press.</p><p>4(1),pg. 87.</p><p></p><p>Zhu, P., & Song, J. (2021). The Role of Internal Control in Firms Coping with the</p><p>Impact of the COVID-19 Pandemic: Evidence from</p><p>China. Sustainability, 13(11), 6294.</p><p></p><p>Zimon, G. (2018). Influence of group purchasing organizations on financial situation</p><p>of Polish SMEs. Oeconomia Copernicana, 9(1), 87-104.</p><p></p><p>Z. Lanlan and A. Ahmi, (2018 ),Exploration on the Use of Computerized Accounting</p><p>Systems by Micro and Small Enterprises (MSEs) in China, Int. J. Eng.</p><p>Technol., 7 (32), 806810,.</p><p></p><p>Zuriekat, M., Salameh, R., & Alrawashdeh, S. (2011). Participation in performance</p><p>measurement systems and level of satisfaction. International Journal of</p><p>Business and Social Science, Vol 2-No 8.</p><p></p><p>Zoto, E. (2014). Data quality and accounting information systems. Perspectives of</p><p>Innovations, Economics and Business, PIEB, 14(1), 34-41.</p><p></p>

The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator

Similar Items