The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs

Haitham Mohsin Kareem, Mohammed Dauwed, Ahmed Meri, Mu’taman Jarrar, Mohammad Al-Bsheish and Ali Abdulameer Aldujaili
Additional contact information
Haitham Mohsin Kareem: Department of Accounting, Southern Technical University, Basrah 61006, Iraq
Mohammed Dauwed: Department of Medical Instrumentation Techniques Engineering, Dijlah University College, Baghdad 10022, Iraq
Ahmed Meri: Department of Medical Instrumentation Techniques Engineering, Al-Hussain University College, Karbala 56001, Iraq
Mu’taman Jarrar: College of Medicine, Imam Abdulrahman Bin Faisal University, Dammam 34212, Saudi Arabia
Mohammad Al-Bsheish: Healthcare Administration Department, Batterjee Medical College, Jeddah 21442, Saudi Arabia
Ali Abdulameer Aldujaili: Department Affairs of Student Accommodation, University of Baghdad, Baghdad 10070, Iraq

Sustainability, 2021, vol. 13, issue 22, 1-13

Abstract: Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was used to collect the data, and self-administered printed questionnaires were distributed to the SME managers and owners; 236 questionnaires were used for analysis. Partial least squares was used to examine the role of AIS and the meditation of KMC through second-order analysis. The results showed that AIS and KMC have a positive and significant role in enhancing organizational performance. The study also found that KMC partially mediated between AIS and organizational performance. The findings show that managers and owners of SMEs should focus on AIS and pay more attention to KMC to improve organizational performance.

Keywords: accounting information system; knowledge management capabilities; SMEs; organizational performance (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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