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Paper Type
Complete
Description
The literature proves that the implementation of Accounting Information Systems (AIS) and Enterprise Resource Planning (ERP) systems in Small and Medium-sized enterprises (SMEs) positively affects their performance. As to the systems offered in cloud computing, the previous research mainly focused on the benefits of choosing such a solution, eliminating many barriers in SMEs in the case of traditional on-premise solutions. In Poland, studies into Cloud-based AIS or Cloud ERP have not been previously described in scientific research. This article presents the results of an empirical study of 35 Polish SMEs running their accounts. The thematic scope went beyond the issues examined so far and included the dominant data processing models, types of AIS systems, the use of AIS to perform accounting functions, and the integration of functional areas with the accounting system. The main results indicate that in the surveyed SMEs: 1) cloud computing (CC) is the dominant model of data processing, 2) slightly more companies use stand-alone AIS than integrated ERP systems, 3) AIS is not used to perform all important accounting functions, and 4) most often the accounting system is integrated with the purchasing and sales system and the fixed assets system, and less frequently with the payroll and production service systems.
Paper Number
1191
Recommended Citation
Januszewski, Arkadiusz, "Cloud-based Accounting Information Systems in SMEs. Insights from Poland" (2023). AMCIS 2023 Proceedings. 1.
https://aisel.aisnet.org/amcis2023/sig_globdev/sig_globdev/1
Cloud-based Accounting Information Systems in SMEs. Insights from Poland
The literature proves that the implementation of Accounting Information Systems (AIS) and Enterprise Resource Planning (ERP) systems in Small and Medium-sized enterprises (SMEs) positively affects their performance. As to the systems offered in cloud computing, the previous research mainly focused on the benefits of choosing such a solution, eliminating many barriers in SMEs in the case of traditional on-premise solutions. In Poland, studies into Cloud-based AIS or Cloud ERP have not been previously described in scientific research. This article presents the results of an empirical study of 35 Polish SMEs running their accounts. The thematic scope went beyond the issues examined so far and included the dominant data processing models, types of AIS systems, the use of AIS to perform accounting functions, and the integration of functional areas with the accounting system. The main results indicate that in the surveyed SMEs: 1) cloud computing (CC) is the dominant model of data processing, 2) slightly more companies use stand-alone AIS than integrated ERP systems, 3) AIS is not used to perform all important accounting functions, and 4) most often the accounting system is integrated with the purchasing and sales system and the fixed assets system, and less frequently with the payroll and production service systems.
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