An exploration of accounting information system's role in SMEs failure triangular

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

“…On the other hand, this paper provides practical guidance for the government on the significance of AIS success among SMEs and its role in the country's economic development. SMEs are acknowledged to play a significant role in the country's economic development because they employ a substantial percentage of the workforce, contribute to GDP, reduce poverty, improve income distribution, among others (UNCTAD, 2017; ILO, 2018; Mohammad, 2018; Fan et al, 2021; Al-Hattami et al, 2021c). As a result, governments worldwide focus on growing the SME sector to promote economic development (Ilavarasan, 2017).…”

“…Moreover, to our best knowledge, no study has examined the influence of AIS success on MCE among SMEs in such countries. Additionally, there is a need to focus on the SMEs sector in such countries, as this sector is exceedingly regarded as an essential contributor to job creation, minimize poverty, and economic development (UNCTAD, 2017; ILO, 2018; Mohammad, 2018; Alhakimi and Mahmoud, 2020; Fan et al, 2021).…”

“…In return, this helps the country's economic development as the continuity and success of these enterprises contribute to it (Andoh-Baidoo, 2016; Ilavarasan, 2017; Qureshi, 2020). This is because these firms help create jobs, improve income distribution, reduce poverty and export growth (UNCTAD, 2017; ILO, 2018; Mohammad, 2018; Al-Hakimi and Borade, 2020; Al-Hakimi et al, 2021; Al-Hattami et al, 2021c).…”

“…Adopting a computer-based accounting system has become critical, and it may be a crucial factor in the survival and success of SMEs (Ismail et al, 2003). There is a reasonable consensus on the importance of AIS for the continuity and survival of firms (Mohammad, 2018; Nyathi et al, 2018; dos Santos et al, 2018). This is because AIS is a critical regulatory mechanism crucial for effective decision management and business control (Nicolaou, 2000; Shuhidan et al, 2015; dos Santos et al, 2018; Ghasemi et al, 2019).…”

“…On the other hand, prior research has found that, among other things, inadequate accounting systems and poor record-keeping are among the key reasons for the failure of managing SMEs in such countries (Amoako, 2013; Nyathi et al, 2018; Kareem et al, 2019). In fact, inadequate or unsuccessful accounting systems are a primary factor in SMEs’ failure (Amoako, 2013; Mohammad, 2018; Arasti et al, 2014). On the contrary, successful AIS could help SMEs boost their opportunities for success and survival by offering managers/owners information relevant to effectively managing their business.…”