Main Article Content
Information technologies (IT) can be largely the solution or the problem of the sustainability and performance of small and medium enterprises (SMEs). IT is an important source of resources that can improve the competitiveness of SMEs. Therefore, the aim of this article is to identify the IT competences of SMEs and to establish their relationship with knowledge acquisition (KA), the way of managing the accounting information system (AIS) and its impact on the performance of the company. The model uses the technique of structural equations based on variance, making an empirical study based on the information of 124 Colombian SMEs in the industrial sector. The results obtained allow us to conclude that IT directly and through KA processes significantly help to increase organizational performance. It is confirmed that IT is decisive for an efficient management of AIS information, although this does not contribute to the performance of the company, given that in the relations between the SIC management variable and performance (DSEMP) a negative coefficient was identified between the constructs and with no statistical significance. This research contributes to the development of resource and capacity theories and dynamic capacity. It also allows the identification of technological capabilities of the SME, its processes in KA and how to measure the efficiency of AIS, management and organizational performance.