Does E-Commerce Impact on Accounting Information System and Organizations Performance?

An Empirical Finding of SMEs in Indonesia

DOI

10.2991/assehr.k.210615.090How to use a DOI?

Keywords

accounting information system, e-commerce, financial performance, management performance, SMEs’ performance

Abstract

This research examines the impact of e-commerce adoption on accounting information systems and SMEs’ organizational performance. Data were collected from 102 SMEs in Central Java, Indonesia, that have adopted e-commerce in their business process. The structural equational model analysis was employed to examine the effect of e-commerce, accounting information systems, and SMEs’ performance. The results showed that management characteristics and organizational readiness as e-commerce characteristics mainly determined the accounting information systems. The second SMEs’ organization performance was directly impacted by accounting information systems, management performance, and financial performance; third, the accounting information system has mediated e-commerce toward financial and management performance. Future research is intended to improve the determinants of accounting information systems on SMEs who have used e-commerce intensively.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - M. Noor Ardiansah
AU  - Anis Chariri
AU  - Surya Raharja
PY  - 2021
DA  - 2021/06/17
TI  - Does E-Commerce Impact on Accounting Information System and Organizations Performance?
BT  - Proceedings of the 2nd Annual Conference on blended learning, educational technology and Innovation (ACBLETI 2020)
PB  - Atlantis Press
SP  - 476
EP  - 481
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210615.090
DO  - 10.2991/assehr.k.210615.090
ID  - Ardiansah2021
ER  -