Critical Success Factors for the Implementation and Use of Accounting Information Systems in SMEs: A Multiple Case Study

Abstract

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 SMEs. This study investigates Critical Success Factors (CSFs) for AIS deployment and application, as identified in academic literature. These CSFs were empirically evaluated through a multiple case study of four SMEs using content analysis. The research findings lead to the exclusion of certain factors such as AIS characteristics, external agents, and management commitment, while affirming others like organizational components and AIS effectiveness. The study highlights human resources as a potentially crucial factor, influencing the quality of AIS information.