Open AccessAccounting Information System and Its Role on Business Performance: A Theoretical Study
Author(s) -
Ahamed Al-dmour,
Khaled Al-Fawaz,
Rand Al-Dmour,
Nurah Musa Allozi
Publication year - 2017
Publication title -
journal of management and strategy
Language(s) - English
Resource type - Journals
eISSN - 1923-3973
pISSN - 1923-3965
DOI - 10.5430/jms.v8n4p79
Subject(s) - accounting information system , accounting , enabling , competitive advantage , business , information system , management accounting , knowledge management , computer science , marketing , engineering , psychology , electrical engineering , psychotherapist
While some researchers did not find a direct relationship between Accounting Information System and a firm’s business performance, others did. In this regard, it has been confirmed that implementing a proper Accounting Information System is an enabler to competitive advantage. Indeed, causal links were founded between Accounting Information System and firm performance. This study aims to review the literature that relates to such links. The conclusions of the current study are provided and areas for further research are also addressed.