Open access
Jul 2026
Critical Success Factors for the Implementation and Use of Accounting Information Systems in SMEs: A Multiple Case Study
Small and Medium Enterprises (SMEs) often encounter significant resource limitations when integrating information technology. This is particularly evident in the context of Accounting Information Systems (AIS), which, despite being essential for taxation purposes, pose implementation and utilization challenges for many...
Catalina Ramírez-Aristizábal, Renato de Oliveira Moraes, Alejandro de Jesús Garcia Quebrada et al.
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