Show simple item record

dc.contributor.authorUrquía Grande, Elena
dc.contributor.authorPérez Estébanez, Raquel
dc.contributor.authorMuñoz Colomina, Clara
dc.description.abstractThis research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Spain, and firms’ improved performance indicators and productivity. This empirical study is based on a survey carried out among small and medium-sized firms to ascertain the extent to which development and implementation of accounting information systems had taken place, and subsequently an analysis was made as to how much this introduction may impact on improvement in outcome indicators and productivity. As interesting results we have found that there is a positive relationship among the SMEs that use AIS for fiscal and bank management and better performance measures. This research provides value added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and performance and productivity indicators in SMEs in Spain.en_US
dc.publisherUniversidad de Huelvaen_US
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España
dc.subject.otherSistemas de información contablespa
dc.subject.otherAccounting Information Systems (AIS)en
dc.subject.otherSmall and Medium-Sized Enterprises (SMEs)en
dc.subject.otherPerformance measuresen
dc.titleThe impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEsen_US

Files in this item

This item appears in the following Collection(s)

Show simple item record

Atribución-NoComercial-SinDerivadas 3.0 España
Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 España

Copyright © 2008-2010. ARIAS MONTANO. Repositorio Institucional de la Universidad de Huelva
Contact Us | Send Feedback |