Management and information quality of SME´s accounting information systems
Main Article Content
Information is manifested as an influential factor in the conception and maintenance of organizations’ competitive advantage. However, the degree of influence that information has upon other functions in organizations depends on its management and quality. This research analyzes the degree of influence information management and quality has on decision making and the use/usefulness of accounting information systems’ (AIS) in small and medium sized enterprises (SMEs) for users. The empirical study took place in the central region of the state of Tamaulipas, Mexico by means of a regression analysis with the aid of the PASW Statistics software. Results show the impact information management and quality have on the use/usefulness of the accounting information. Similarly, they also show the impact information quality has on the users’ decision-making processes and use/usefulness for the accounting information. A surprising finding is that good information management does not necessarily contribute to making more and better decisions. A more in-depth study of the relationships between these two constructs is required, given that these findings are the result of research in a group of SMEs. Therefore, they are not generalizable to other organizations of the same type.
Similar Articles
- Omar Javier Solano Rodríguez, Technological capacity and knowledge acquisition as key performance factors in SMEs of the industrial sector of Cali-Colombia , Cuadernos de Administración: Vol. 33 No. 59 (2017)
- Cristian Dal Magro Dal Magro, Jaime Dagostim Picolo, Carlos Eduardo Facin Lavarda, The use of interactive and diagnostic control systems in the management of an undergraduate course , Cuadernos de Administración: Vol. 33 No. 57 (2017)
- Nestor Alberto Zapata Márquez, José Melchor Medina Quintero, Francisco Isaí Morales Sáenz, Demian Abrego Almazán, Critical Success Factors in Implementing IT in MSMEs , Cuadernos de Administración: Vol. 35 No. 63 (2019)
- Manuela Gutierrez-Leefmans, Christopher Patrick Holland, SME Platforms as Business Models: A User-Centric Activity-System Approach , Cuadernos de Administración: Vol. 35 No. 64 (2019)
- Julieth Ospina Delgado, Ximena Giraldo Villano, Training for professional judgment in accounting education , Cuadernos de Administración: Vol. 36 No. 67 (2020)
- Ledy Gómez-Bayona, Sorely García Gutiérrez, Luis Fernando Montes Gómez, Olga Vélez Bernal, Knowledge management and alliance management capacity: A literature review from June to December 2021 , Cuadernos de Administración: Vol. 39 No. 75 (2023)
- Mario Alberto Rodelo Sehuanes, Wilber Enrique Pérez Torres, Social sciences in accounting. Epistemological approaches from complex thinking , Cuadernos de Administración: Vol. 39 No. 76 (2023)
- Laura Salas- Arbeláez, The effect of human resource management practices and innovation: Colombian small and medium-sized enterprises , Cuadernos de Administración: Vol. 36 No. 68 (2020)
- Rafael Guillermo García-Cáceres, Germán Guillermo Torres-Hernández, Arnoldo Emilio Delgado-Tobón, Taxonomy of Material handling equipment selection methods at distribution centers , Cuadernos de Administración: Vol. 38 No. 73 (2022)
- Carolina Monsalve-Castro, Manuela Pardo-del-Val, Sonia Dasi-Rodríguez, Marianela Luzardo Briceño, High-performance work system: differences between the perception of employees and the intention of human resources managers in SMEs in Colombia , Cuadernos de Administración: Vol. 38 No. 72 (2022)
You may also start an advanced similarity search for this article.