The Influence of Accounting Information Systems, Knowledge Management Capabilities, and Innovation on Organizational Performance in Iraqi SMEs

Haitham Mohsin Kareem, Khairul Azman Aziz, Ruhanita Maelah, Yusasniza Mohd Yunus, Awatif Alsheikh and Warda Alsheikh
Additional contact information
Haitham Mohsin Kareem: Southern Technical University, Basrah, Iraq & University Kebangsaan Malaysia, Malaysia
Khairul Azman Aziz: Universiti Kebangsaan Malaysia, Malaysia
Ruhanita Maelah: Universiti Kebangsaan Malaysia, Malaysia
Yusasniza Mohd Yunus: Universiti Kebangsaan Malaysia, Malaysia
Awatif Alsheikh: Umm Al-Qura University, Makkah, Saudi Arabia & Universiti Kebangsaan Malaysia, Malaysia
Warda Alsheikh: Umm Al-Qura University, Makkah, Saudi Arabia & Universiti Kebangsaan Malaysia, Malaysia

International Journal of Knowledge Management (IJKM), 2021, vol. 17, issue 2, 1-32

Abstract: The aim of this study is to examine Iraqi small and medium enterprises (SMEs) in terms of the relationship between the use of accounting information systems (AIS), knowledge management capabilities (KMC), and organizational performance (OP) mediated by innovation. A total of 312 questionnaires were used for analysis. Partial least squares version 3 was used to analyse the relationships. The results showed that the use of AIS and KMC have a positive significant influence on innovation, while all three constructs have a positive significant influence on the OP of SMEs. Moreover, all the dimensions of the use of AIS (e.g., decision-making, controlling process, operational efficiency, planning process, and financial reporting), and all the dimensions of KMC (e.g., knowledge acquisition, knowledge sharing, and knowledge utilization) were found to have a positive influence on OP. It was also found that innovation partially mediates the relationship between the use of AIS and OP, as well as the relationship between KMC and OP. The results could help SMEs to obtain a competitive advantage.

Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://services.igi-global.com/resolvedoi/resolve ... 4018/IJKM.2021040104 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:igg:jkm000:v:17:y:2021:i:2:p:1-32

Access Statistics for this article

International Journal of Knowledge Management (IJKM) is currently edited by Hakikur Rahman

More articles in International Journal of Knowledge Management (IJKM) from IGI Global
Bibliographic data for series maintained by Journal Editor ().