The Objectives of Financial Accounting and Management Control

Nilsson, Fredrik; Stockenstrand, Anna-Karin

doi:10.1007/978-3-319-13782-7_1

Cited by 2 publications

(2 citation statements)

References 29 publications

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“…On the other hand, firms cannot maintain a robust competitive place and attain value without a planning and follow-up process (control) (Nilsson and Stockenstrand, 2015). Control is a management concept that ensures the success and sustainability of businesses (Głodziński, 2012; Alomari et al, 2018).…”

Section: Introductionmentioning

confidence: 99%

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

Al-Hattami

Kabra²

2022

Information Development

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In today’s competitive market, SMEs need to realize that accounting information system (AIS) can enhance management control effectiveness (MCE) - one of the areas necessary for their survival and success. This paper aimed to measure the influence of AIS success on MCE among SMEs of Yemen, a less developed country, as research and knowledge are very limited in such context. Data were collected from 315 SME owners and managers via a questionnaire. SmartPLS 3 software was employed for data analysis. The results concluded positive links between AIS success and MCE. Specifically, the results revealed that AIS information quality, system quality, and usage positively impact MCE; quality of information and system are essential drivers of AIS usage and satisfaction; user satisfaction positively influences AIS usage. Interestingly, the quality of service showed to be insignificant in the context of AIS. Moreover, user satisfaction showed no significant impact on MCE. This research is deemed one of the first to introduce empirical evidence on the influence of AIS success on MCE among SMEs in Yemen, as a less developed country context.

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Section: Introductionmentioning

confidence: 99%

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

Al-Hattami

Kabra²

2022

Information Development

View full text Add to dashboard Cite

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“…On the other hand, the enterprises cannot sustain a strong competitive position or achieve value without a planning process (Nilsson and Stockenstrand, 2015). Planning is one of the primary management functions that entails looking ahead and setting a detailed roadmap for the firm to follow to attain its goals.…”

Section: Introductionmentioning

confidence: 99%

Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

Al-Hattami

Abdullah

Kabra³

et al. 2022

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Purpose This paper aims to examine the influence of accounting information system (AIS) success on planning process effectiveness (PPE) in small- and medium-sized enterprises (SMEs) of Yemen, a less developed nation (LDN). Design/methodology/approach This study developed a theoretical model based on IS success model (DMISS2003). The model’s components were tested using structural equation modeling via SmartPLS on a sample of 325 SMEs. Findings The empirical results imply that AIS success positively affects PPE if SMEs focus on AIS information quality, system quality, user satisfaction and usage. Research limitations/implications This study focused on SMEs in Yemen. Thus, it can be expanded to include different other countries. Practical implications The results of this study could be considered by owners and managers of SMEs, policymakers and AIS designers/vendors. This study could provide them insight into the role of AIS success in promoting PPE in SMEs. This study could assist policymakers in analyzing the work of SMEs and assessing their success, referring to AIS. Moreover, knowing the most critical determinants of AIS success could direct designers’/vendors’ efforts toward upgrading and improving the present AIS. Social implications Government policymakers in LDNs considering how to motivate SME development in their nation should be aware of the significance of AIS success and implementation among SMEs and its role in the nation’s economic development. Originality/value This research is one of the first that investigates the impact of AIS success on PPE in SMEs. Current literature largely lacks the investigation of such an impact, especially among SMEs in LDNs such as Yemen. Most AIS’s prior research focused on SMEs in developed nations, which may not fully apply to LDNs such as Yemen. Indeed, no existing literature is available where AIS success impacts PPE in SMEs of LDNs. In this respect, this study claims its uniqueness.

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The Objectives of Financial Accounting and Management Control

Cited by 2 publications

References 29 publications

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

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