The Impact of Accounting Information Systems on The Organizational Performance of SMEs in Oman

Authors

  • Bashir Ahmad Fida

    Associate Professor Department of Business and Economics, Modern College of Business and Science, Oman

  • Umar Ahmed

    Associate Professor Department of Business and Economics, Modern College of Business and Science, Oman

  • Sauda Al-Marhoobi

    Lecturer Department of Business and Economics, Modern College of Business and Science, Oman

  • Nasra AlBusaidi

    Graduates Department of Business and Economics, Modern College of Business and Science, Oman

  • Sara Al Balushi

    Graduates Department of Business and Economics, Modern College of Business and Science, Oman

  • Yahya Al Arshi Dueloh

    Graduates Department of Business and Economics, Modern College of Business and Science, Oman

How to Cite

Fida, B. A. ., Ahmed, U., Al-Marhoobi , S. ., AlBusaidi, N., Al Balushi, S., & Dueloh , Y. A. A. . (2025). The Impact of Accounting Information Systems on The Organizational Performance of SMEs in Oman. International Journal of Accounting and Economics Studies, 12(4), 198-204. https://doi.org/10.14419/c251n554

Received date: July 1, 2025

Accepted date: August 2, 2025

Published date: August 8, 2025

DOI:

https://doi.org/10.14419/c251n554

Keywords:

Accounting Information System, Organizational Performance, Small and Medium Enterprises, Oman

Abstract

This study examines the impact of Accounting Information Systems (AIS) on the organizational performance of small and medium enterprises (SMEs) in Oman, with a focus on three key components: accounting knowledge, management support, and record-keeping. Data was collected through structured questionnaires distributed via email and social media platforms, including WhatsApp. Using descriptive statistics and multiple regression analysis, the findings reveal that both accounting knowledge and effective record-keeping significantly enhance financial performance among SMEs. In contrast, management support was found to have a minimal effect. The study recommends that SMEs in Oman integrate AIS more effectively into their operations, invest in employee training in accounting practices, and reassess the role of management in supporting financial systems. These measures can strengthen organizational performance and foster long-term sustainability in an increasingly competitive environment.

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How to Cite

Fida, B. A. ., Ahmed, U., Al-Marhoobi , S. ., AlBusaidi, N., Al Balushi, S., & Dueloh , Y. A. A. . (2025). The Impact of Accounting Information Systems on The Organizational Performance of SMEs in Oman. International Journal of Accounting and Economics Studies, 12(4), 198-204. https://doi.org/10.14419/c251n554

Received date: July 1, 2025

Accepted date: August 2, 2025

Published date: August 8, 2025