arbiter
JournalsPricingAccount

Driving SME management in the digital era: an empirical evidence on the role of accounting information systems in strategic planning, controlling, and coordination activities

Priyanka Koundal et al.

International Journal of Globalisation and Small Business2025https://doi.org/10.1504/ijgsb.2025.150129article
AJG 1
Weight
0.50

What the paper says

In today's highly competitive environment, SMEs must recognise that accounting information systems (AISs) can improve planning, controlling, and coordinating activities (PCC), which are essential for their survival and success. This study established a theoretical framework based on the information systems (IS) success model. The components of the model were evaluated through structural equation modelling using Smart-PLS applied to a sample of 302 SMEs. Empirical evidence indicated that AIS's information, system, and service quality strongly influence PCC, thereby fostering SMEs' efficiency and supporting policy decisions benefiting practitioners and policymakers in SME management and development. This study is the first of its kind to analyse the impact of AIS on three essential managerial activities: planning, controlling, and coordinating. The findings shed light on the collective influence of AIS on these activities. The study offers valuable insights for strengthening PCC in SMEs, advancing AIS design, and informing owners, designers, and policymakers.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1504/ijgsb.2025.150129

Or copy a formatted citation

@article{priyanka2025,
  title        = {{Driving SME management in the digital era: an empirical evidence on the role of accounting information systems in strategic planning, controlling, and coordination activities}},
  author       = {Priyanka Koundal et al.},
  journal      = {International Journal of Globalisation and Small Business},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijgsb.2025.150129},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Driving SME management in the digital era: an empirical evidence on the role of accounting information systems in strategic planning, controlling, and coordination activities

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.