Usefulness of accounting information systems for small business profitability in South Africa: A systematic literature review
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Author(s)Kansilembo Freddy AliamutuLink to ORCID Index: https://orcid.org/0000-0003-3870-7549
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Msizi Vitalis MkhizeLink to ORCID Index: https://orcid.org/0000-0001-8499-9445
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DOIhttp://dx.doi.org/10.21511/afc.05(1).2024.01
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Article InfoVolume 5 2024, Issue #1, pp. 1-15
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Creative Commons Attribution 4.0 International License
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.
- Keywords
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JEL Classification (Paper profile tab)M49, L86
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References49
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Tables0
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Figures3
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- Figure 1. Flowchart of the study
- Figure 2. Studies reviewed from 2008 to 2023
- Figure 3. Study model of AIS
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European SMEs’ value management based on controlling, financial analysis and ratios – empirical study
Přemysl Písař 
doi: http://dx.doi.org/10.21511/imfi.16(4).2019.24
Investment Management and Financial Innovations Volume 16, 2019 Issue #4 pp. 277-289 Views: 1344 Downloads: 309 TO CITE АНОТАЦІЯSmall and medium enterprises (SMEs) are a powerful economic force, significant employers, and creators of added value. In the European Union SMEs are the backbone of its economic and innovative potential, and for this reason, economic development and stability of SMEs are critical. The goal of this study is to apply modern controlling to the management of SME value growth using the tools and indicators of financial analysis. This study is based on a detailed analysis of 359 companies from the European Union in order to test 4 hypotheses. The data obtained were subjected to statistical analysis to identify the dependence between the controlling management of a company, tools of financial analysis, innovative potential, level of digitization, internal auditing, and HR communication tools used in the SME. The statistical analysis confirmed a close relationship between the studied variables and created a model for managing the company’s value growth for the study sample of SMEs. Subsequent experimental testing was used to confirm these conclusions, and other important associations were found that are important for successful management of SMEs value growth. The findings obtained are applicable in practice and can be used for a deeper analysis of the issues in question.
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Hospital’s competitive advantage through service quality, information systems and Islamic work ethics
Yanneri Elfa Kiswara Rahmantya , Ubud Salim ,
Djumahir ,
Atim Djazuli
doi: http://dx.doi.org/10.21511/ppm.17(2).2019.14
Problems and Perspectives in Management Volume 17, 2019 Issue #2 pp. 193-204 Views: 1094 Downloads: 1077 TO CITE АНОТАЦІЯThe aim of this study is to analyze and measure the factors that influence competitive advantage seen from the quality of services, Islamic work ethics and information systems. The population of this study was all patients of BPJS participants in hospitals in Kuningan, West Java. This study uses a proportional random sampling technique to determine the sample. The respondents of this study were 115 respondents. Analysis was carried out using Partial Least Square (PLS). Results of the study prove that Islamic work ethics are positive and significant to competitive advantage. Competitive advantage can also be influenced by the hospital information system. Service quality also has a positive and significant influence on competitive advantage. Islamic work ethics, information system and service quality is a factor that can build competitive advantage in hospitals in Kuningan.
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Innovative character of modernization of managerial information system of the enterprise
Pavlo Hrynko ,
Viktoria Beliavceva
doi: http://dx.doi.org/10.21511/ed.17(3).2018.04
Important scientific and practical task concerning identifying the trends of innovation development of the managerial information system of the enterprise is solved and presenting of new concept modernization of managerial information system of the enterprise is done. The development of the managerial information system of the enterprise is described by the influence of innovative changes on processes with managerial information. This is carried out in accordance with the conditions and factors of the enterprise development with the organization of parameters of influence and the development of necessary measures to avoid disintegration of information processing processes, thus increasing the efficiency of information to exercise a guiding influence on processes of management. The concept of achieving information equilibrium in the process of making managerial decisions is substantiated that characterizes a more qualitative level of information provision of decision-making. The methodical principles of organization of the informational basis for the formation of variants of managerial decisions are developed, the effectiveness of which is determined by qualitative and quantitative parameters of managerial information. Information provision of managing an enterprise is formed through the architecture, which includes processes and schemes of organization, structuring, formalization, maintenance and information movement in the managerial system and beyond.
