Accounting Information Systems in Small and Medium Organisations Essay

Added on - 21 Jul 2020

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AccountingInformation Systems
TABLE OF CONTENTSBACKGROUND.............................................................................................................................1UNDERSTANDING RESEARCH AND THEORY.......................................................................1CRITIQUE OF ARTICLE...............................................................................................................2SUMMARY AND CONCLUSION................................................................................................5REFERENCES................................................................................................................................7
BACKGROUNDSmall and medium sized businesses greatly affect the national economy of countries.With the growth in information and technological systems, these small and medium scaleorganisations have been boon greatly. The rationale for selection of the article “The impact ofAccounting Information Systems (AIS) on performance measures: empirical evidence in SpanishSMEs” as the authors have made deep and efficient study of the use of Accounting InformationSystem in small and medium scale organisations incorporated at Spain and deeply analyse theimpact of the system on both performance and productivity.UNDERSTANDING RESEARCH AND THEORYIn the article, researcher enunciated that accounting information systems are tools whichare incorporated in the field of Information and Technology system, assists the managementthrough controlling the topics of firms which are specifically related with economic and financialareas. They further elaborated that enhancement in the technological system encourages themanagement of small and medium scale organisation in Spain to implement them within theorganisation in order to reduce cost, time and manual efforts (Urquía Grande, Pérez Estébanezand Muñoz Colomina, 2011). Researchers contend that Spain appears as a country with highresistance to changes that deliver uncertainty such as company’s investment in IT (Hofstede,2003). According toIsmail and King, (2005)there is positive relation in between accountinginformation system and small and medium scale businesses strategy and performance measure.With the increase in investment in accounting information system in Spain, majority oforganisations have installed advanced accounting information system within their premises(Fortinelle, 2018).Albeit, many authors contend that after implementing the AIS within the organisations,the performance has been significantly decreased as management wouldn't able to comprehendthe benefits of IT systems. The process of gathering, analysing and storing of the accounting andfinancial data which will be used by decision maker of the organisation is known as accountinginformation system. In context of this statement, researcher carries out the research study on theimplementation of accounting information systems in small and medium sized organisationsincorporating in Spain (Urquía Grande, Pérez Estébanez and Muñoz Colomina, 2011). In theresearch, researcher analysed the studies that shows that there is a positive relationship in1
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