Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
September 5, 2025Jurnal Akuntansi & Auditing IndonesiaOpen Access

An investigation of antecedents and outcomes of accounting information quality: Evidence from SMEs

View Full Paper
Ask AI
Bookmark
Share

Authors

ANAyke NuraliatiAAAyi AstutiTJTamy Ali Januarty

Discussion

Loading...

Member takes

Overview

Analysis reveals significant links between management accounting information system, accounting information quality, and financial outcomes in SMEs.

Key Points

  • High-quality accounting information significantly influences financial performance in SMEs.
  • The management accounting information system and accounting information quality affect financial outcomes.
  • Innovation capability, risk propensity, and moral standards enhance accounting information quality.
  • Data from 318 financial professionals in manufacturing SMEs were analyzed using SEM-PLS.

Cite This Study

Nuraliati et al. (2025) studied this question.

synapsesocial.com/papers/68bb3a492b87ece8dc9559achttps://doi.org/10.20885/jaai.vol29.iss1.art5
View Full Paper
Ask AI
Bookmark
Share