Factors Influencing the Use of Account Information Systems and its Impact on Small and Medium Enterprises Performance: Systematic Literature Review

Abstract

The viability of Small and Medium Enterprises is heavily reliant on effectively managed firm finance management. Utilizing technology and information through an Accounting Information System is beneficial for businesses as it aids in the management of financial transactions, financial reporting, and financial decision-making. This article employs the Systematic Literature Review research methodology, utilizing several papers indexed by Scopus from 2015 to 2024. Researchers investigate the characteristics that facilitate the adoption of Accounting Information Systems in Small and Medium Enterprises (SMEs) and their influence on corporate performance to ensure the long-term viability of SMEs in the face of business challenges and advancements. An Accounting Information System is crucial for assessing the progress of SME businesses and obtaining assistance from internal and external stakeholders. This is particularly important given the significant influence that Small and Medium Enterprises have on the national economy