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Abstract
Accounting Information System serves as a mechanism for enhancing better organizational performance. The study intends to determine the influence of accounting information systems on the organizational performance among SMEs in Tagum City by evaluating the level of accounting information systems in terms of system quality, information quality, and system threats, and the level of organizational performance in terms of organizational efficiency, cost reduction, and quality of decision making of the small-medium enterprises in Tagum City. Also, it aims to determine the significant relationship between the accounting information system and the organizational performance of SMEs.
A quantitative and descriptive-correlational method is used, through the adapted survey questionnaires where 240 SMEs in Tagum City responded. The results were tested at a 0.05 level of significance. System quality and information quality have the highest level (4.37 mean, 0.386 SD), and (4.35 mean, 0.392 SD). System threat has a low level (2.40 mean, 0.426 SD). Cost reduction, quality of decision-making, and organizational efficiency have a very high level (4.47 mean, 0.424 SD; 4.41 mean, 0.393 SD; 4.38 mean, 0.389 SD). The results revealed that accounting information system versus organizational performance yields an R-value of 0.709, which means significant. The outcome is due to the p-value of 0.000, lower than 0.05 levels of significance. It led to the decision that the null hypothesis, which stated no significant relationship between accounting information systems and organizational performance, was rejected. Therefore, the correlation result exemplifies that the accounting information system on SMEs organizational performance in Tagum City is very high.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
Burgos, C. P., Namoc, I. S., Padilla, J. P., & Flores, J. M. N. (2022). The Influence of Accounting Information System on the Organizational Performance Among SMEs in Tagum City. International Journal of Multidisciplinary: Applied Business and Education Research, 3(5), 781-790. https://doi.org/10.11594/ijmaber.03.05.06
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Fitriati, A., & Susanto, A. (2017). The accounting infor-mation system quality improved through internal control and top management support effective-ness. Journal of Theoretical & Applied Information Technology, 95(19), 5003-5011.
Fitrios, R. (2016), Factors That Influence Accounting Information System Implementation and Account-ing Information Quality. INTERNATIONAL JOUR-NAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 5, ISSUE 04, APRIL 2016; ISSN 2277-8616
Google Scholar
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Harash, E., Suhail, A.-T., & Ahmed, H. R. (2014). The In-fluence of Accounting INformation Systems on Performance of Small and Medium Enterprises. Journal of Business and Managemnt, 48-57.
Isa, A. (2017). The impact of computerized accounting information system on management performance in public sector in Nigeria: Problems and pro-spects. International Journal of Multidisciplinary Research and Development, 4(12), 80-83.
Kanakriyah, R. (2016), The Effect Of Using Accounting Information Systems On The Quality Of Account-ing Information According To Users Perspective In Jordan. European Journal of Accounting, Auditing and Finance Research Vol.4, No.11, pp.58-75, De-cember 2016
Khan, A. (2017). Impact of Accounting Information Sys-tem on The Organizational Performance: A Case Study of Procter And Gamble. Star Research Jour-nal, Vol. 5, Issue 12 (6) 26-30.
Ladan Shagari, S., Abdullah, A., & Mat Saat, R. (2017). Accounting Information Systems Effectiveness: Ev-idence from the Nigerian Banking Sector. Interdis-ciplinary Journal Of Information, Knowledge, And Management, 12, 309-335. doi: 10.28945/3891
Manchilot, T. (2019). Science Journal of Business and Management. A Review on Determinants of Ac-counting Information System Adoption, 7(1), 17-22. [16].
Maureen Acen, (2019). Accounting Information Systems and Firm Performance of Small and Medium En-terprises In Nakawa Division.
Mndzebele, N. (2013). The usage of accounting infor-mation systems for effective internal controls in the hotels. International Journal Advanced Com-puter Technology, 2(5), 1-3.
Nwinee,K.,Akpos, Y.,Vincent,N., & Ibinabo,T. (2016), Im-pact of Accounting Information System on Organi-zational Effectiveness: A study of selected small and medium scale Enterprises in Woji, Porthar-court. International journal of research, 3(1)974-982.
Nyathi, K. A., Nyoni, T., Nyoni, M., & Bonga, W. G. (2018). The role of accounting information in the success of small & medium enterprises (SMEs) in Zimba-bwe: A case of Harare. Journal of Business and Management (DRJ), 1(1), 01-15
Omran Ahmad Mohammad Al-Ibbini (2017). The critical success factors influencing the quality of account-ing information systems and the expected perfor-mance. International Journal of Economics and Fi-nance, 9(12), 162-167
Orio, A. (2021). Computerized vs. Non-computerized Accounting System of Small and Medium Enter-prises in Lipa City, Philippines: A Comparative Analysis. Retrieved 19 April 2021, retrieve from: https://www.academia.edu/32738071/Computerized_vs_Non_computerized_Accounting
Pérez, E.R., Urquía, G.E., Muñoz, C.C. (2010), Information technology implementation: Evidence in Spanish SMEs. International Journal of Accounting and In-formation Management, 18(1), 39-57.
Quain, S. (2019), Organizational Effectiveness Vs. Organ-izational Efficiency
Rehab, U. (2018). The Impact of Accounting Information Systems on Organizational Performance: The Con-text of Saudi’s SMEs. International Review of Man-agement and Marketing, 8(2), 69-73.
Romney, M. B., Steinbart, P. J. (2016). Accounting infor-mation systems (14th ed.). New York : Pearson
Salehi, M, Rostami, V & Mogadam, A 2010,‘Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran’,International Journal of Economics and Fi-nance, vol. 2, no. 2
Samer, M. (2016). The Impact of The Effectiveness of Accounting Information Systems on Operational Performance in Public Listed Industrial Companies in Jordan. Journal of Social Sciences, 5(3), 263-276.
Shagari, S. L., Abdullah, A., & Saat, R. M. (2017). Account-ing information systems effectiveness: Evidence from the Nigerian banking sector. Interdisciplinary Journal of Information, Knowledge, and Manage-ment, 12, 309- 335.
Siyanbola, T. T. (2012). Accounting Information as an aid to Management Decision Making. International Statements of Regional Work Units in the City Government ofStatements. Journal of Accounting at Udayana University, 2
Spătărelu, I. & Petec, D. (2015). The importance of ac-counting information in decision making. Re-trieved from http://stec.univ-ovidius.ro/html/anale/RO/2016/2016-Ifull/Section-V/32.Spatarelu_Ionut.pdf
Stephen, D. L., (2017). Accounting Information system and Organization Performance, in selected NGOs in Juba South Sudan.
Tanya, T, Tanuj T, Sanjay T & Shikha T. (2018) “Cyberse-curity: threats, challenges and opportunities”, Aus-tin Journal of Forensic Science and Criminology, vol. 5(1): 1076: 1090
Teru, S., Idoku, I., & Ndeyati, J. (2017). A Review of the Impact of Accounting Information System for Ef-fective Internal Control on Firm Performance. In-dian Journal of Finance And Banking, 1(2), 52-59. doi: 10.46281/ijfb.v1i2.89
Topash, N. K. (2016): Evaluation of Efficiency of Account-ing Information Systems: A Study on Mobile Tele-communication Companies in Bangladesh. G
Trabulsi, R. U. (2018), The Impact of Accounting Infor-mation on Organizational Performance: The Con-text of Saudi’s SME’s. International Review of Management and Marketing, 2018, 8(2), 69-73
Vitez, O. & Baligh, HH. (2011), Organization Structures: Theory and Design, Analysis and Prescription, In-formation and Organization Design Series. New York: Springer.
Wilson,M., Wnuk, K., Silvander, J. & Gorschek, T. (2018), A Literature Review on the Effectiveness and Effi-ciency of Business Modeling.
Xu, H. (2009). Data quality issues for accounting infor-mation systems’ implementation: Systems, stake-holders, and organizational factors. Journal of Technology Research, 1, 1. Academic and Business Research Institute (AABRI).
Zayed, L.M.M., Sinha, R. (2019), Effectiveness Of Ac-counting Information System In Manufacturing Smes In Jordan - A Review Of Literature. Interna-tional Journal of Social Science and Economic Re-search Volume:04, Issue:02, February 2019, ISSN: 2455-883
Al-Ali, H. A. K. (2014). Factor Affecting the Efficiency of Accounting Information Systems and Their Role in Rationalizing Expenditure in Jordanian Public Uni-versities. Al Albayt University, Jordan.
Ali, B. J., & AlSondos, I. A. A. (2020). Operational Efficien-cy and the Adoption of Accounting Information System (Ais): A Comprehensive Review of the Banking Sectors. International Journal of Man-agement, 11(6), 221-235.
Al-Majali, M. M. (2011). The antecedents of internet banking service adoption in Jordan: using decom-posed theory of planned behavior
Al-Najjar, M. I. M. (2017). Impact of accounting infor-mation system on organizational performance: A study of SMEs in the UAE. Retrieved from https://www.researchgate.net/publication/324062452_Impact_of_Accounting_Information_System_on_Organizational_Performance_A_Study_of_SMEs_in_the_UAE. [Accessed 5 November, 2019]
Andarwati, M., Nirwanto, N. & Darsono, J.T. (2018), Analysis of Factors Affecting the Successof Ac-counting Information Systems Based on Infor-mation Technology on SME Managementsas Ac-counting InformationEnd User. European Journal of Economics, Finance and Administrative Scienc-es ISSN 1450-2275 Issue 98 April-July, 2018
Avino, Z.B., 2013, Top management team diversity, qual-ity decisions and organizational performance in the service industry, Journal of Management and Strategy, Vo.4, No.1, pp.113-123.
Borhan, O. & Bader, O. (2018). Investigating the Impact of Accounting Information System on the Profita-bility of Jordanian Banks. Research Journal of Fi-nance and Accounting, 9(18), 110-118.
Cahyaningsih Kristilestari, C. (2019). THE ROLE OF AC-COUNTING INFORMATION SYSTEMS, THREATS AND CONTROL STEPS IN FACING GLOBAL MAR-KET COMPETITION IN PT. XYZ. Dinasti Interna-tional Journal of Management Science, 1(1), 75-85. doi: 10.31933/dijms.v1i1.27
Carolina, Y. (2021). Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality. Retrieved 27 March 2021, retrieve from: https://ideas.repec.org/p/gtr/gatrjs/afr141.html
Cascio, WF . Managing human resources: productivity, quality of life, profits. 10th ed. McGraw-Hill Irwin, 2015, p. 61.
Chen Z. X., Anne S. Tsui, Jing-Lih Farh (2002). Journal of Occupational and Organizaional Psychology; Sep-tember 2002; 75, ABI/INFORM Gobal
Chenhall, RH 2003,‘Management control systems design within its organizational context: findings from contingency-based research and directions for the future’,Accounting, Organizations and Society, vol. 28, no. 2-3, pp. 127-168.
Conţu, E. (2020). Organizational performance – theoreti-cal and practical approaches; study on students’ perceptions. Proceedings Of The International Conference On Business Excellence, 14(1), 398-406. doi: 10.2478/picbe-2020-0038
De Gorostiza, J. A., Nordin, N. A., Pang, X. Y., Sabili, M. A., Ng, G., & Mariano, S. M. (2017). Development of an accounting information system with data migra-tion for Company ABC. International Journal of Computing Sciences Research, 1(3), 38-52. doi: 10.25147/ijcsr.2017.001.1.15.
DeLone, W. H., & McLean, E. R. (2016). Information sys-tems success measurement. Foundations and Trends® in Information Systems, 2(1), 1-116.
Ebongkeng, Helen (2018), ORGANZATIONAL CHANGE AND PERFORMANCE Case study: African Financial Company (SOFINA) S.A, Cameroon. Thesis CEN-TRIA UNIVERSITY OF APPLIED SCIENCE, Business Management Degree Programme, March 2018
Emad, H. (2017). Accounting Performance of SMEs and Effect of Accounting. Global Journal of Manage-ment and Business Research, 20-26.
Emeka Nwokeji. N. A., (2012). Repositioning Accounting Information System Through Effective Data Quali-ty Management: A Framework For Reducing Costs And Improving Performance, International Journal Of Scientific & Technolo~i Research, Vol. 1, Issue 10.
Fitriati, A., & Susanto, A. (2017). The accounting infor-mation system quality improved through internal control and top management support effective-ness. Journal of Theoretical & Applied Information Technology, 95(19), 5003-5011.
Fitrios, R. (2016), Factors That Influence Accounting Information System Implementation and Account-ing Information Quality. INTERNATIONAL JOUR-NAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 5, ISSUE 04, APRIL 2016; ISSN 2277-8616
Google Scholar
Gorla, N., Somers, T. M., & Wong, B. (2010). Organiza-tional impact of system quality, information quali-ty, and service quality. The Journal of Strategic In-formation Systems, 19(3), 207-228.
Hafnawi, M. (2001). Accounting Information System (1st Ed.) New jersey Lawrence Erlbaum Associate
Harash, E., Al-Timimi, S., & Alsaadi, J. (2016). The influ-ence of finance on performance of small and me-dium enterprises (SMES). Technology, 4(3), 161-167
Harash, E., Suhail, A.-T., & Ahmed, H. R. (2014). The In-fluence of Accounting INformation Systems on Performance of Small and Medium Enterprises. Journal of Business and Managemnt, 48-57.
Isa, A. (2017). The impact of computerized accounting information system on management performance in public sector in Nigeria: Problems and pro-spects. International Journal of Multidisciplinary Research and Development, 4(12), 80-83.
Kanakriyah, R. (2016), The Effect Of Using Accounting Information Systems On The Quality Of Account-ing Information According To Users Perspective In Jordan. European Journal of Accounting, Auditing and Finance Research Vol.4, No.11, pp.58-75, De-cember 2016
Khan, A. (2017). Impact of Accounting Information Sys-tem on The Organizational Performance: A Case Study of Procter And Gamble. Star Research Jour-nal, Vol. 5, Issue 12 (6) 26-30.
Ladan Shagari, S., Abdullah, A., & Mat Saat, R. (2017). Accounting Information Systems Effectiveness: Ev-idence from the Nigerian Banking Sector. Interdis-ciplinary Journal Of Information, Knowledge, And Management, 12, 309-335. doi: 10.28945/3891
Manchilot, T. (2019). Science Journal of Business and Management. A Review on Determinants of Ac-counting Information System Adoption, 7(1), 17-22. [16].
Maureen Acen, (2019). Accounting Information Systems and Firm Performance of Small and Medium En-terprises In Nakawa Division.
Mndzebele, N. (2013). The usage of accounting infor-mation systems for effective internal controls in the hotels. International Journal Advanced Com-puter Technology, 2(5), 1-3.
Nwinee,K.,Akpos, Y.,Vincent,N., & Ibinabo,T. (2016), Im-pact of Accounting Information System on Organi-zational Effectiveness: A study of selected small and medium scale Enterprises in Woji, Porthar-court. International journal of research, 3(1)974-982.
Nyathi, K. A., Nyoni, T., Nyoni, M., & Bonga, W. G. (2018). The role of accounting information in the success of small & medium enterprises (SMEs) in Zimba-bwe: A case of Harare. Journal of Business and Management (DRJ), 1(1), 01-15
Omran Ahmad Mohammad Al-Ibbini (2017). The critical success factors influencing the quality of account-ing information systems and the expected perfor-mance. International Journal of Economics and Fi-nance, 9(12), 162-167
Orio, A. (2021). Computerized vs. Non-computerized Accounting System of Small and Medium Enter-prises in Lipa City, Philippines: A Comparative Analysis. Retrieved 19 April 2021, retrieve from: https://www.academia.edu/32738071/Computerized_vs_Non_computerized_Accounting
Pérez, E.R., Urquía, G.E., Muñoz, C.C. (2010), Information technology implementation: Evidence in Spanish SMEs. International Journal of Accounting and In-formation Management, 18(1), 39-57.
Quain, S. (2019), Organizational Effectiveness Vs. Organ-izational Efficiency
Rehab, U. (2018). The Impact of Accounting Information Systems on Organizational Performance: The Con-text of Saudi’s SMEs. International Review of Man-agement and Marketing, 8(2), 69-73.
Romney, M. B., Steinbart, P. J. (2016). Accounting infor-mation systems (14th ed.). New York : Pearson
Salehi, M, Rostami, V & Mogadam, A 2010,‘Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran’,International Journal of Economics and Fi-nance, vol. 2, no. 2
Samer, M. (2016). The Impact of The Effectiveness of Accounting Information Systems on Operational Performance in Public Listed Industrial Companies in Jordan. Journal of Social Sciences, 5(3), 263-276.
Shagari, S. L., Abdullah, A., & Saat, R. M. (2017). Account-ing information systems effectiveness: Evidence from the Nigerian banking sector. Interdisciplinary Journal of Information, Knowledge, and Manage-ment, 12, 309- 335.
Siyanbola, T. T. (2012). Accounting Information as an aid to Management Decision Making. International Statements of Regional Work Units in the City Government ofStatements. Journal of Accounting at Udayana University, 2
Spătărelu, I. & Petec, D. (2015). The importance of ac-counting information in decision making. Re-trieved from http://stec.univ-ovidius.ro/html/anale/RO/2016/2016-Ifull/Section-V/32.Spatarelu_Ionut.pdf
Stephen, D. L., (2017). Accounting Information system and Organization Performance, in selected NGOs in Juba South Sudan.
Tanya, T, Tanuj T, Sanjay T & Shikha T. (2018) “Cyberse-curity: threats, challenges and opportunities”, Aus-tin Journal of Forensic Science and Criminology, vol. 5(1): 1076: 1090
Teru, S., Idoku, I., & Ndeyati, J. (2017). A Review of the Impact of Accounting Information System for Ef-fective Internal Control on Firm Performance. In-dian Journal of Finance And Banking, 1(2), 52-59. doi: 10.46281/ijfb.v1i2.89
Topash, N. K. (2016): Evaluation of Efficiency of Account-ing Information Systems: A Study on Mobile Tele-communication Companies in Bangladesh. G
Trabulsi, R. U. (2018), The Impact of Accounting Infor-mation on Organizational Performance: The Con-text of Saudi’s SME’s. International Review of Management and Marketing, 2018, 8(2), 69-73
Vitez, O. & Baligh, HH. (2011), Organization Structures: Theory and Design, Analysis and Prescription, In-formation and Organization Design Series. New York: Springer.
Wilson,M., Wnuk, K., Silvander, J. & Gorschek, T. (2018), A Literature Review on the Effectiveness and Effi-ciency of Business Modeling.
Xu, H. (2009). Data quality issues for accounting infor-mation systems’ implementation: Systems, stake-holders, and organizational factors. Journal of Technology Research, 1, 1. Academic and Business Research Institute (AABRI).
Zayed, L.M.M., Sinha, R. (2019), Effectiveness Of Ac-counting Information System In Manufacturing Smes In Jordan - A Review Of Literature. Interna-tional Journal of Social Science and Economic Re-search Volume:04, Issue:02, February 2019, ISSN: 2455-883