Usefulness of accounting information systems for small business profitability in South Africa: A systematic literature review

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Accounting information systems are an important instrument in the hands of administrators seeking to maintain a competitive edge in the face of fast technological innovation, having the knowledge, and demanding expectations from customers and business owners. The objective of the study is to investigate the empirical literature pertaining to accounting information systems and companies. This study uses a systematic literature review method to provide responses to the research issue, and the bulk of the research was conducted in industrialized economies where computerized accounting system approaches were widely adopted. The selected method of inquiry consists of the following phases: study choice, development of both inclusion and exclusion guidelines, research designation, quality of research assessment, data collection, and data compilation. Based on the paper’s findings, most small businesses fail to implement accounting information systems in their operations, resulting in low-efficiency levels because of the difficulty of preserving company information records. Furthermore, this systematic literature review adds to the prior literature in three ways: (1) it indicates the usefulness of accounting information systems; (2) it expresses the suggestions that might be implemented to boost the accounting information system; and (3) it describes the research gaps that require to be filled to encourage an improved adoption of accounting information systems for small business profitability.

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    • Figure 1. Flowchart of the study
    • Figure 2. Studies reviewed from 2008 to 2023
    • Figure 3. Study model of AIS
    • Conceptualization
      Kansilembo Freddy Aliamutu
    • Data curation
      Kansilembo Freddy Aliamutu
    • Formal Analysis
      Kansilembo Freddy Aliamutu
    • Funding acquisition
      Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize
    • Investigation
      Kansilembo Freddy Aliamutu
    • Methodology
      Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize
    • Project administration
      Kansilembo Freddy Aliamutu
    • Resources
      Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize
    • Software
      Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize
    • Validation
      Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize
    • Visualization
      Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize
    • Writing – original draft
      Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize
    • Writing – review & editing
      Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize
    • Supervision
      Msizi Vitalis Mkhize