Accounting Information Systems in Small And Medium Sized Enterprises: A Systematic Literature Review and Content Analysis

Sanan Jumshudlu () and Nergis Nalan Yakar
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Sanan Jumshudlu: İstanbul Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, İstanbul , Türkiye
Nergis Nalan Yakar: İstanbul Üniversitesi İşletme Fakültesi, Muhasebe Anabilim Dalı, İstanbul, Türkiye

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2020, vol. 0, issue 62, 37-50

Abstract: Nowadays, with the rapid development of technology, information has become the biggest power in the globalizing economy. Businesses have understood the importance of knowledge and shaped their investments in this direction to provide a competitive advantage. For the information to be meaningful and effective, it is necessary to process the information in which information systems are involved. In this study, after giving theoretical information about accounting information systems which are vital for business success, and Small and Medium Sized Enterprises (SMEs), which are economically and socially important for every country, content analysis has been conducted in the academic papers about accounting information systems in SMEs, and results and recommendations were presented. Papers (43 articles) show that the number of related studies have increased in recent years and usually a questionnaire method was applied.

Keywords: Information; Accounting Information System; Small and Medium Sized Enterprises (SMEs); Systematic Literature Review; Content Analysis (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2020:i:62:p:37-50

DOI: 10.26650/MED.2020675800

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