Ghazwan, Jehad Mustafa Mahmoud
(2022)
Influence Of Accounting Information System On The Performance Of Smes In Jordan: The Role Of Government Support As Moderator.
PhD thesis, Universiti Sains Malaysia.
Abstract
SMEs play an influential role in the industrialized world, particularly in
emerging nations, by contributing significantly to GDP, entrepreneurship,
innovation, and the creation of new jobs. In both developed and emerging
economies, SMEs are often regarded as the engine of socioeconomic progress.
SMEs firms account for 98 percent of all businesses in Jordan. The prime aim of AIS
is to deliver financial and non-financial information to businesses. SMEs enterprises
confront a variety of obstacles, with problems stemming from a lack of sufficient
accounting information systems being recognized as one of the leading reasons of
company failure in SMEs. To thrive in the competitive business environment, SMEs
require both financial and non-financial information. Furthermore, government
support for SMEs is understandable since favorable policies and actions help and
motivate SMEs to grow. The study investigated the impact of accounting information
systems on SMEs performance in Jordan, with government support serving as a
moderating variable. As a result, the study proposes a theoretical framework for
examining the impact of government support on the performance of SMEs. A
quantitative study using Purposive sampling whereas survey
questionnaire disseminated over an online platform due to covid-19 pandemic.
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