The mediating role of AIS sophistication on the relationship between the organizational attributes, IT investment, environmental conditions and organizational performance in SMEs of Saudi Arabia

Accounting Information Systems (AIS) sophistication in Saudi Arabia is not well managed, which leads to sub-optimal organizational performance. From the previous studies, it was obvious that the organizational, technological and environmental context limits the AIS sophistication of SMEs. This study...

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Main Author:	Muthanna, Mohsen Ali
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	T58.6-58.62 Management information systems HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/7758/1/s91654_01.pdf https://etd.uum.edu.my/7758/2/s91654_02.pdf
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id	my-uum-etd.7758
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md Yusof, Mohd.'Atef
topic	T58.6-58.62 Management information systems HF5601-5689 Accounting
spellingShingle	T58.6-58.62 Management information systems HF5601-5689 Accounting Muthanna, Mohsen Ali The mediating role of AIS sophistication on the relationship between the organizational attributes, IT investment, environmental conditions and organizational performance in SMEs of Saudi Arabia
description	Accounting Information Systems (AIS) sophistication in Saudi Arabia is not well managed, which leads to sub-optimal organizational performance. From the previous studies, it was obvious that the organizational, technological and environmental context limits the AIS sophistication of SMEs. This study investigated the influence of the organizational factors (importance of IT, owner or manager knowledge, owner or manager education, and owner or manager experience), IT investment and environmental conditions on AIS sophistication and the impact of those factors on the organizational performance of SMEs in Saudi Arabia. This study also investigated AIS sophistication as a mediating variable between the independent variables and the organizational performance of SMEs as a dependent variable in Saudi Arabia. Data were collected in a survey in which 384 questionnaires were distributed to the owners or managers of SMEs in Saudi Arabia, with a 59.6% response rate. Multiple regression analysis was carried out to test the relationships between organizational, technological and environmental contexts and the organizational performance of SMEs. The results of multiple regressions between independent variables and organizational performance indicated that the independent variables had a significant impact on organizational performance. Excluding the relationship of importance of IT and the organizational performance, and the relationship between environmental conditions and the organizational performance. The results revealed that AIS sophistication had a partial mediation association between the independent variables i.e. (owner or manager’s knowledge, education and experience), IT investment, and the dependent variable i.e. organizational performance of SMEs in Saudi Arabia. Researchers might adopt future longitudinal studies to investigate and evaluate the extent of the changes at the level of AIS sophistication that influence the organizational performance of SMEs.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Muthanna, Mohsen Ali
author_facet	Muthanna, Mohsen Ali
author_sort	Muthanna, Mohsen Ali
title	The mediating role of AIS sophistication on the relationship between the organizational attributes, IT investment, environmental conditions and organizational performance in SMEs of Saudi Arabia
title_short	The mediating role of AIS sophistication on the relationship between the organizational attributes, IT investment, environmental conditions and organizational performance in SMEs of Saudi Arabia
title_full	The mediating role of AIS sophistication on the relationship between the organizational attributes, IT investment, environmental conditions and organizational performance in SMEs of Saudi Arabia
title_fullStr	The mediating role of AIS sophistication on the relationship between the organizational attributes, IT investment, environmental conditions and organizational performance in SMEs of Saudi Arabia
title_full_unstemmed	The mediating role of AIS sophistication on the relationship between the organizational attributes, IT investment, environmental conditions and organizational performance in SMEs of Saudi Arabia
title_sort	mediating role of ais sophistication on the relationship between the organizational attributes, it investment, environmental conditions and organizational performance in smes of saudi arabia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2018
url	https://etd.uum.edu.my/7758/1/s91654_01.pdf https://etd.uum.edu.my/7758/2/s91654_02.pdf
_version_	1747828261885313024
spelling	my-uum-etd.77582021-08-11T02:32:02Z The mediating role of AIS sophistication on the relationship between the organizational attributes, IT investment, environmental conditions and organizational performance in SMEs of Saudi Arabia 2018 Muthanna, Mohsen Ali Md Yusof, Mohd.'Atef Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) T58.6-58.62 Management information systems HF5601-5689 Accounting Accounting Information Systems (AIS) sophistication in Saudi Arabia is not well managed, which leads to sub-optimal organizational performance. From the previous studies, it was obvious that the organizational, technological and environmental context limits the AIS sophistication of SMEs. This study investigated the influence of the organizational factors (importance of IT, owner or manager knowledge, owner or manager education, and owner or manager experience), IT investment and environmental conditions on AIS sophistication and the impact of those factors on the organizational performance of SMEs in Saudi Arabia. This study also investigated AIS sophistication as a mediating variable between the independent variables and the organizational performance of SMEs as a dependent variable in Saudi Arabia. Data were collected in a survey in which 384 questionnaires were distributed to the owners or managers of SMEs in Saudi Arabia, with a 59.6% response rate. Multiple regression analysis was carried out to test the relationships between organizational, technological and environmental contexts and the organizational performance of SMEs. The results of multiple regressions between independent variables and organizational performance indicated that the independent variables had a significant impact on organizational performance. Excluding the relationship of importance of IT and the organizational performance, and the relationship between environmental conditions and the organizational performance. The results revealed that AIS sophistication had a partial mediation association between the independent variables i.e. (owner or manager’s knowledge, education and experience), IT investment, and the dependent variable i.e. organizational performance of SMEs in Saudi Arabia. Researchers might adopt future longitudinal studies to investigate and evaluate the extent of the changes at the level of AIS sophistication that influence the organizational performance of SMEs. 2018 Thesis https://etd.uum.edu.my/7758/ https://etd.uum.edu.my/7758/1/s91654_01.pdf text eng public https://etd.uum.edu.my/7758/2/s91654_02.pdf text eng public https://sierra.uum.edu.my/record=b1698802~S1 Ph.D. doctoral Universiti Utara Malaysia Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27. Abernethy, M. A., & Guthrie, C. H. (1994). An empirical assessment of the “fit” between strategy and management information system design. Accounting and Finance, 34, 49-66. Abernethy, M. A., & Lillis, A. M. (1995). The impact of manufacturing flexibility on management control system design. Accounting, Organization and Society,20, 241-258. Agbejule, A., & Burrowes, A. 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