The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs

Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adv...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Haitham Mohsin Kareem, Mohammed Dauwed, Ahmed Meri, Mu’taman Jarrar, Mohammad Al-Bsheish, Ali Abdulameer Aldujaili
Formato:	article
Lenguaje:	EN
Publicado:	MDPI AG 2021
Materias:	accounting information system knowledge management capabilities SMEs organizational performance Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350
Acceso en línea:	https://doaj.org/article/2cd37d6d4e414e93984a1b84354d7335
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:2cd37d6d4e414e93984a1b84354d7335
record_format	dspace
spelling	oai:doaj.org-article:2cd37d6d4e414e93984a1b84354d73352021-11-25T19:03:43ZThe Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs10.3390/su1322127062071-1050https://doaj.org/article/2cd37d6d4e414e93984a1b84354d73352021-11-01T00:00:00Zhttps://www.mdpi.com/2071-1050/13/22/12706https://doaj.org/toc/2071-1050Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was used to collect the data, and self-administered printed questionnaires were distributed to the SME managers and owners; 236 questionnaires were used for analysis. Partial least squares was used to examine the role of AIS and the meditation of KMC through second-order analysis. The results showed that AIS and KMC have a positive and significant role in enhancing organizational performance. The study also found that KMC partially mediated between AIS and organizational performance. The findings show that managers and owners of SMEs should focus on AIS and pay more attention to KMC to improve organizational performance.Haitham Mohsin KareemMohammed DauwedAhmed MeriMu’taman JarrarMohammad Al-BsheishAli Abdulameer AldujailiMDPI AGarticleaccounting information systemknowledge management capabilitiesSMEsorganizational performanceEnvironmental effects of industries and plantsTD194-195Renewable energy sourcesTJ807-830Environmental sciencesGE1-350ENSustainability, Vol 13, Iss 12706, p 12706 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	accounting information system knowledge management capabilities SMEs organizational performance Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350
spellingShingle	accounting information system knowledge management capabilities SMEs organizational performance Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350 Haitham Mohsin Kareem Mohammed Dauwed Ahmed Meri Mu’taman Jarrar Mohammad Al-Bsheish Ali Abdulameer Aldujaili The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
description	Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was used to collect the data, and self-administered printed questionnaires were distributed to the SME managers and owners; 236 questionnaires were used for analysis. Partial least squares was used to examine the role of AIS and the meditation of KMC through second-order analysis. The results showed that AIS and KMC have a positive and significant role in enhancing organizational performance. The study also found that KMC partially mediated between AIS and organizational performance. The findings show that managers and owners of SMEs should focus on AIS and pay more attention to KMC to improve organizational performance.
format	article
author	Haitham Mohsin Kareem Mohammed Dauwed Ahmed Meri Mu’taman Jarrar Mohammad Al-Bsheish Ali Abdulameer Aldujaili
author_facet	Haitham Mohsin Kareem Mohammed Dauwed Ahmed Meri Mu’taman Jarrar Mohammad Al-Bsheish Ali Abdulameer Aldujaili
author_sort	Haitham Mohsin Kareem
title	The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
title_short	The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
title_full	The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
title_fullStr	The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
title_full_unstemmed	The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
title_sort	role of accounting information system and knowledge management to enhancing organizational performance in iraqi smes
publisher	MDPI AG
publishDate	2021
url	https://doaj.org/article/2cd37d6d4e414e93984a1b84354d7335
work_keys_str_mv	AT haithammohsinkareem theroleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT mohammeddauwed theroleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT ahmedmeri theroleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT mutamanjarrar theroleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT mohammadalbsheish theroleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT aliabdulameeraldujaili theroleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT haithammohsinkareem roleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT mohammeddauwed roleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT ahmedmeri roleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT mutamanjarrar roleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT mohammadalbsheish roleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes AT aliabdulameeraldujaili roleofaccountinginformationsystemandknowledgemanagementtoenhancingorganizationalperformanceiniraqismes
_version_	1718410331119681536

The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs

Ejemplares similares