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Identification of Factors influencing to Efficiency of Accounting Information Systems in SMEs

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dc.contributor.author Edirisinghe, K.E.I.K.
dc.contributor.author Perera, H.A.P.L.
dc.date.accessioned 2017-02-17T03:42:55Z
dc.date.available 2017-02-17T03:42:55Z
dc.date.issued 2016
dc.identifier.citation Edirisinghe, K.E.I.K. and Perera, H.A.P.L. 2016. Identification of Factors influencing to Efficiency of Accounting Information Systems in SMEs. In Proceedings of the Undergraduates Research Conference - 2016, 11th January 2017, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. en_US
dc.identifier.issn 2550- 2611
dc.identifier.uri http://repository.kln.ac.lk/handle/123456789/16445
dc.description.abstract Small and Medium Enterprises (SMEs) play very important role in many countries including Sri Lanka, as it mostly contributes for the country's economic growth. Accounting Information Systems consider as a set of capital and human resources within an organization and it is responsible for the preparation of financial information and also obtained the information from the collection and process of transaction data and provides more valuable information for decision makers, therefore it is very important to identify the factors influencing to efficiency of AIS. This study identifies the factors influencing to efficiency of Accounting Information System in Small and Medium Size Enterprises in Gampaha District. For this study, we used five main factors and nineteen sub factors under main factors. The data were collected using a standard questionnaire. Questionnaires were distributed among 80 companies in Gampaha district. Data were analyzed by using SPSS software. According to analysis, it was showed to that proper securities measure as highly influencing factor for the increase efficiency of Accounting Information System existing within SMEs with reference to Gampaha district. Based on the findings, some recommendations are given to increase the efficiency of existing AIS. Results of this study will help SMEs to understand the level of the efficiency of AIS. en_US
dc.language.iso en en_US
dc.publisher Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka en_US
dc.subject Accounting Information System (AIS) en_US
dc.subject Small and Medium size Enterprises (SME) en_US
dc.subject Efficiency en_US
dc.title Identification of Factors influencing to Efficiency of Accounting Information Systems in SMEs en_US
dc.type Article en_US


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