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The objective of this paper is to investigate the influence use of Accounting Information System (AIS) performance in Small and Medium Enterprises (SMEs) in Iraq. The study discusses and explores the effects of the use of AIS on the performance of SMEs. The result of this study is expected to help the owners and manager of SMEs to understand the importance of the use of AIS to achieve performance. The use of AIS is influenced by several characteristics enjoyed by the accounting information such as: reliability, relevance, and timeliness that effect on SMEs performance. The result of this study and modern literature shows that AIS characteristics enjoyed by the accounting information such as: reliability, relevance, and timeliness have significant effects on the use of AIS and SMEs performance. Prior researches have shown that is crucial for SMEs to use AIS to ensure business continuity and survival in the increasingly competitive environment and to enhance their business operations capability and efficiency. The study is one of few that shed light on how the use of AIS affects the performance of SMEs. In this study, the authors propose that dimensions of using AIS are important for improve the performance of SMEs.
Harash et al. (Sun,) studied this question.