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Accounting Information System and Its Role on Business Performance: A Theoretical Study

Ahamed Al-dmour, Khaled Mofawiz Al-Fawaz, Rand Al-dmour and Nurah Musa Allozi

Journal of Management and Strategy, 2017, vol. 8, issue 4, 79-87

Abstract: 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.

Keywords: accounting information system; business performance (search for similar items in EconPapers)
Date: 2017
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DOI: 10.5430/jms.v8n4p79

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Handle: RePEc:jfr:jms111:v:8:y:2017:i:4:p:79-87