University of Bahrain
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The Application of Accounting Information Systems by Small and Medium- Sized Enterprises: Evidence from Saudi Arabia

Show simple item record Al-Muharfi, Abdul-Rahman A. 2018-07-31T08:57:44Z 2018-07-31T08:57:44Z 2014-06-01
dc.identifier.issn 2210-1454
dc.description.abstract The aim of this study is to explore the extent of accounting information system application in small- and medium- size enterprises in Saudi Arabia to assess its ability to record and report their financial capacity. The study used two methods: The first was a theoretical approach through proposing a seven elements model of accounting information system including goals, standards of accounting systems, inputs, processing, outputs, resources, control, and feasibility of the acquisition of accounting system. The second method was a field test of the hypotheses. The outcome of this study indicated the presence of significant differences between the accounting system elements of smalland medium- size enterprises. However, the differences did not affect the ability of the accounting system to prove and disclose enough information about the financial capacity of those enterprises. This study is important for those interested in small- and mediumsize enterprises in academia and profession as well. The study also contributes to bridging the apparent lack of accounting studies on small- and medium- size enterprises, particularly in Saudi Arabia. en_US
dc.language.iso ar en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Accounting Information Systems
dc.subject Input
dc.subject Kingdom of Saudi Arabia
dc.subject small and medium sized enterprises
dc.title The Application of Accounting Information Systems by Small and Medium- Sized Enterprises: Evidence from Saudi Arabia en_US
dc.type Article en_US
dc.volume 17
dc.issue 01
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA

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