Factors influencing accounting information system performance among Small and Medium Enterprises (SMEs) in Tripoli

The aims of this study are to investigate the status of accounting information system (AIS) and to examine factors influencing AIS performance among small medium sized
enterprise (SME) in Tripoli, Libya. The potential factors identified from the review of literature are manager accounting knowledge, government contribution, use of accounting information in decision making, and IT sophistication. The sample of this study consists of SMEs selected from the Tripoli board of chamber. The questionnaires
were distributed to the managers of 142 SMEs gathered from the list. The quantitative
data were processed using a SPSS version 15.0. Results from this study suggest that
SMEs in Tripoli arc satisfied with the performance of their AIS. The accounting knowledge among the managers of SMEs is also high. The SMEs are also satisfied with the contribution made by the government agencies. Most of the SMEs also used IT in almost every part of their business. The results of a Pearson Correlation analysis among the five variables provide initial supports to the research hypotheses. All four
independent variables are found to have significant and positive relationships with AIS
performance. However, the results of a multiple regression analysis revealed that only the usage of accounting information in decision making and IT sophistication have
influenced AIS performance. The results further suggested that the sophistication of IT adopted has a greater impact on the performance of SMEs. Findings from this study have provided substantial contributions to our understanding of the status of AIS and factors influencing AIS performance in SMEs. This study should encourage other researchers to further explore research on SMEs in other countries in the Middle East. Future studies could also examine the impact of other potential variables on AIS performance in SMEs.