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Title:	The use of accounting information systems, knowledge management capabilities, innovation, and organizational performance in Iraqi SMEs
Authors:	Haitham Mohsin Kareem (P88262)
Supervisor:	Khairul Azman Aziz, Dr.
Keywords:	Small business -- Iraq International business enterprises Strategic alliances (Business) Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia
Issue Date:	3-Mar-2020
Description:	Small and medium enterprises (SMEs) in developing countries encounter substantially greater problems and challenges that increase their risk of low performance and failure. On the one hand, the low level of accounting information systems (AIS) found in past studies that are being used in these SMEs indicates one possible cause of their poor performance. While, on the other, despite SMEs having knowledge of their business processes, studies also found that their low capability to share and utilize such knowledge adversely affected their performance. Since innovation is necessary for SMEs to achieve sustained performance, this study believes that through innovation, SMEs will have better performance if they effectively use AIS and have the proper capability to manage their knowledge. However, there is a lack of studies that looked into the interrelationships of all three factors concerning SMEs�� organizational performance. The aim of the study is to examine Iraqi SMEs in terms of 1. the extent of AIS use, knowledge management capability (KMC), and innovation, 2. the relationship between the use of AIS, KMC, and innovation, and organizational performance, 3. the relationship between the use of AIS and KMC, and innovation, and 4. the relationship between the use of AIS and KMC, and organizational performance mediated by innovation. A total of 700 questionnaires were distributed to SMEs in Iraq and 312 were used for analysis, representing a response rate of 44.5%. Partial least squares (PLS3) is used to analyse the first and second order relationships between the constructs as hypothesized in the research framework. The results of this study showed that the use of AIS and KMC have a positive significant influence on innovation, while all three constructs have a positive significant influence on the organizational performance of SMEs. Moreover, all the dimensions of AIS used, e.g. decision-making, controlling process, operational efficiency, planning process, and financial reporting; and all the dimensions of KMC, e.g. knowledge acquisition, knowledge sharing, and knowledge utilization, were found to have a positive influence on performance. It was also found that innovation partially mediates the relationship between AIS use and organizational performance, as well as the relationship between KMC and organizational performance. Besides contributing to the literature by uncovering the inter-relationships between AIS use, KMC, and innovation on organizational performance, the results of this study could also help managers and owners of SMEs to make optimal decisions regarding the use of AIS, KMC, and innovation in order to obtain a competitive advantage and enhance organizational performance.,Ph.D.
Pages:	201
Call Number:	HC497.I7K337 2020 tesis
Publisher:	UKM, Bangi
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

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