Nexus between accounting and information systems and SMEs` operational efficiency in South Africa

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Accounting information systems are critical to any business but especially important to small and medium-sized enterprises (SMEs). Such systems are vital to their performance and success. Unfortunately, SMEs make poor decisions, leading to a shortage of accounting information. Hence, this study aims to investigate the impact of accounting information systems on SME operational efficiency in South Africa. Using purposive sampling, data were collected from 109 out of 150 retail SME owners or other appropriate representatives. A quantitative research design that falls under the positivist paradigm was used. The Statistical Package for Social Sciences (SPPS) software version 20.0 was utilized to analyze the collected data, specifically through descriptive and regression analysis. The study found a significant positive correlation between accounting information systems and SME operational efficiency (r-value = 0.579), which had a p-value of 0.0005, according to the intensity of the association with r-value. The study recommends that SME management implement excellent accounting principles into their operations. Furthermore, because SMEs may be unable to afford complicated accounting systems, SMEs functioning in the same region should implement a resource-sharing strategy to reduce expenses.

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    • Figure 1. Business type
    • Figure 2. SME business lifespan
    • Figure 3. Business turnover
    • Table 1. Business type
    • Table 2. Business lifespan
    • Table 3. Business turnover
    • Table 4. Effects of AIS on SME operational efficiency
    • Table 5. Correlation between AIS and SME operational efficiency
    • Conceptualization
      Thabiso Sthembiso Msomi, Sanele Phumlani Vilakazi
    • Data curation
      Thabiso Sthembiso Msomi, Sanele Phumlani Vilakazi
    • Formal Analysis
      Thabiso Sthembiso Msomi, Sanele Phumlani Vilakazi
    • Investigation
      Thabiso Sthembiso Msomi, Sanele Phumlani Vilakazi
    • Methodology
      Thabiso Sthembiso Msomi
    • Project administration
      Thabiso Sthembiso Msomi
    • Resources
      Thabiso Sthembiso Msomi, Sanele Phumlani Vilakazi
    • Supervision
      Thabiso Sthembiso Msomi, Sanele Phumlani Vilakazi
    • Writing – original draft
      Thabiso Sthembiso Msomi, Sanele Phumlani Vilakazi
    • Writing – review & editing
      Thabiso Sthembiso Msomi, Sanele Phumlani Vilakazi
    • Software
      Sanele Phumlani Vilakazi
    • Validation
      Sanele Phumlani Vilakazi