The effect of e-accounting on the performance of small medium enterprises (SMEs) in Baghdad with internal control system as mediator
<p>This study aims to investigate the relationships between e-accounting characteristics</p><p>and the performance of Iraqi SMEs in Baghdad, as well as the mediating effect of the</p><p>internal control system. The conceptual fram...
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| Format: | thesis |
| Language: | eng |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://ir.upsi.edu.my/detailsg.php?det=8952 |
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| Summary: | <p>This study aims to investigate the relationships between e-accounting characteristics</p><p>and the performance of Iraqi SMEs in Baghdad, as well as the mediating effect of the</p><p>internal control system. The conceptual framework is based on the technology</p><p>acceptance model (TAM), stewardship, and stakeholder theories. The random sampling</p><p>technique is utilized to selects the owners of SMEs to participate in the survey. Further,</p><p>Smart PLS was used to analyse data that were retrieved from 345 questionnaires.</p><p>Variables of the research include the information quality, cost reduction, fast decisionmaking,</p><p>and easy-to-use characterize the operational dimension of e-accounting. The</p><p>findings indicate the information quality is the highest level (M=4.49), followed by</p><p>easy to use (M=4.19), fast decision making (M=4.18), and cost reduction (M=4.03).</p><p>The main finding in this study reveals a significant effect of e- accounting</p><p>characteristics on the performance of SMEs. Furthermore, the e-accounting</p><p>characteristics significantly and positively affect the internal control system: the</p><p>information quality ( =0.333, p<0), cost reduction (=0.111, p<0.031), fast decision</p><p>making (=0.234, p<0), easy to use software (=0.261, p<0). Bootstrapping analysis</p><p>showed positive and significant effect of the internal control system (=0.177,</p><p>p<0.004). This study based on SMEs in Baghdad city, and hence the generalization of</p><p>the findings is limited. The research should be conducted across several geographical</p><p>regions and cultural settings, to generalize the association of e-accounting, internal</p><p>control system, and performance. The findings provide new practical implications of eaccounting</p><p>on the internal control systems and the mediating effects of the internal</p><p>control system on the performance. The findings contribute to the e-accounting users</p><p>in SMEs in developing economies. This is also the first study that investigated the</p><p>mediating effects of e-accounting dimensions on the internal control system and the</p><p>performance of the SMEs in Baghdad using the Smart PLS to test the hypotheses and</p><p>produce the scores. This research provides useful information on the relationships</p><p>between e-accounting characteristics and the performance of Iraqi SMEs in Baghdad</p><p>and the mediating effect of the internal control system.</p><p></p> |
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