The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
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会计信息系统和知识管理对提高伊拉克中小企业组织绩效的作用
DOI：
10.3390/su132212706
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发表时间：
2021
期刊：
影响因子：
3.9
通讯作者：
A. Aldujaili
中科院分区：
文献类型：
--
作者：
H. Kareem;Mohammed Dauwed;A. Meri;Mu’taman Jarrar;Mohammad Al‐Bsheish;A. Aldujaili
由于会计信息系统（AIS）的使用有限以及无法利用管理能力知识（KMC），伊拉克的中小型企业（SMEs）业绩不佳。这些缺陷导致了市场上的竞争压力，对其销售和生产产生了不利影响。本研究探讨伊拉克中小企业资讯科技在营运支援、知识支援、监管支援、知识管理等方面的作用，包括知识获取、知识转移和知识运用，以提升组织绩效。目标人群是伊拉克城市中使用AIS系统的中小企业的经理和老板。采用非概率有目的抽样方法收集数据，并向中小企业经理和业主发放自填的印刷问卷；236份问卷用于分析。用偏最小二乘法通过二阶分析来检验AIS的作用和KMC的冥想。结果表明，企业绩效管理和知识管理对组织绩效的提升具有显著的正向作用。研究还发现，知识管理能力在企业绩效与组织绩效之间起到部分中介作用。研究结果表明，中小企业的管理者和所有者应该关注AIS，更加重视KMC，以提高组织绩效。
Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was used to collect the data, and self-administered printed questionnaires were distributed to the SME managers and owners; 236 questionnaires were used for analysis. Partial least squares was used to examine the role of AIS and the meditation of KMC through second-order analysis. The results showed that AIS and KMC have a positive and significant role in enhancing organizational performance. The study also found that KMC partially mediated between AIS and organizational performance. The findings show that managers and owners of SMEs should focus on AIS and pay more attention to KMC to improve organizational performance.