期刊名称：International Journal of Computer Networks (IJCN)
电子版ISSN：1985-4129
出版年度：2014
卷号：6
期号：2
页码：15-25
出版社：Computer Science Journals
摘要：The objective of this research is to investigate the relationship between Accounting Information System (AIS) alignments and non-financial performance in Small and Medium Enterprises (SMEs). The result of this research is expected to help the owners of SMEs to understand the importance of AIS alignment to achieve non-financial performance. AIS alignment is influenced by several factors such as: organizational characteristics, owner commitment, and organizational strategies that effect on SMEs performance. The relationship between AIS alignment on performance is explored using data collected from SMEs owners in the Special Administrative Region of Yogyakarta (DIY). The result of this research shows that AIS sophistication, owner commitment, and external IT expertise have significant effects on AIS alignment. AIS alignment also has significant effect on non-financial performance.
关键词：Accounting Information System; Alignment; Non-Financial Performance; SMEs.
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