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Abstract
This paper investigates the mediating role of accounting information systems (AIS) in the relationship between small and medium-sized enterprises (SMEs) strategies and organizational performance in Iraq. A quantitative study using 363 questionnaires and structural equation modeling (SEM) reveals that SMEs' strategies and AIS use significantly and positively impact organizational performance, with AIS partially mediating this relationship. The study highlights the importance of AIS in enhancing SME performance by supporting organizational performance through strategic implementation, reducing errors, and facilitating timely decision-making.
Publisher
Humanities & Social Sciences Communications
Published On
Jun 10, 2024
Authors
Haitham Mohsin Kareem, Awatif Hodaed Alsheikh, Warda Hodaed Alsheikh, Mohammed Dauwed, Ahmed Meri
Tags
accounting information systems
small and medium-sized enterprises
organizational performance
Iraq
strategic implementation
quantitative study
structural equation modeling

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