Management and information quality of SME´s accounting information systems

Abstract

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.