Antecedents of Accounting Information System Effectiveness and its impact on SMEs Non-Financial Performance in Jordan: A Proposed Framework

Abstract

The paper identifies gap in the literature on lack of comprehensive AIS effectiveness framework that examines not only its determinants but also its impacts on SMEs performance. Following this discovery, the study integrates Information Processing Theory and DeLeon and McLean’s Model to produce a conceptual framework on the influence of AIS alignment, AIS sophistication and AIS Commitment on AIS effectiveness, as well as the eventual impact of AIS effectiveness on SMEs performance in Jordan. The study is expected not only to bridge the identified gap in the extant literature but also to expand the existing body of knowledge in relation to understanding of AIS effectiveness. To the researcher’s understanding, this study could be a pioneer in integrating the antecedents and consequence of AIS effectiveness in a single framework. Following its importance, the framework is expected to contribute to owner/manager in understanding the strategic position of AIS effectiveness in relation to SMEs. The fact is that effectiveness of AIS would likely enhance the competitiveness of SMEs and eventually boost their performance.