Impact of AIS success on decision-making effectiveness among SMEs in less developed countries

作者：Hamood Mohammed Al-Hattami · 发表于：Information Technology for Development · 年份：2022 · DOI：10.1080/02681102.2022.2073325 · 被引用次数：70 · 研究领域：Computer Science

ABSTRACT Accounting information system (AIS) is becoming increasingly paramount for SMEs in order to boost decision-making effectiveness (DME). The issue is no longer whether SMEs use AIS or not, but rather about the extent of benefits and effectiveness that can be achieved from such use. This paper aims to assess how AIS success impacts DME among SMEs in less developed countries (LDCs). Specifically, this paper develops a study model and validates it with empirical evidence gathered from the Yemeni business environment. This paper is based on DeLone and McLean (D&M) model to establish the relationship between AIS success and DME among SMEs in Yemen, a less developed country. A questionnaire is built and sent to owners and managers of 323 Yemeni SMEs from different sectors. PLS-SEM software was employed to analyze and test the gathered data. The findings exhibit important positive links between the success of AIS and DME. In particular, the outcomes appear that AIS information quality, use, and user satisfaction positively influence decision-making effectiveness; system and information quality are significant precedents of AIS usage and satisfaction; AIS usage is positively impacted by satisfaction. However, service quality is showed insignificant towards AIS usage and user satisfaction. Theoretically, this study reduces research gaps related to AIS success in SMEs from a management perspective (i.e., DME) and LDCs context. Practically, the study model can serve as a device f...