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Accounting Information System (AIS) Alignment And Non-Financial Performance In Small Firms
Dekeng Setyo Budiarto
Pages - 15 - 25     |    Revised - 31-03-2014     |    Published - 30-04-2014
Volume - 6   Issue - 2    |    Publication Date - April 2014  Table of Contents
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KEYWORDS
Accounting Information System, Alignment, Non-Financial Performance, SMEs.
ABSTRACT
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.
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Dr. Dekeng Setyo Budiarto
PGRI University Yogyakarta - Indonesia
dekengsb@gmail.com