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(2020), A review of researches on accounting in China brought by artificial intelligence, 5th International Conference on Economics, Management, Law and Education (EMLE 2019), Atlantis Press, pp. Moreover, it is suggested for future studies to apply quantitative methods such as case studies, specifically moderators, and each of the independent variables to better understand the customized accounting software in SMEs. Turner, L., Weickgenannt, A.B. The primary finding increases the importance of ICT knowledge and use or adoption of accounting software by SMEs for accounting literature. (2006), Sourcing of accounting: evidence from Belgian SMEs, Working Paper, Ghent University, Belgium, available at: http://www.FEB.UGent.be/fac/research/WP/Papers/wp_06_403.pdf fromhttp://proquest.umi.com/pqdweb?index=6&did=1194660571&Srch (accessed 15 October 2008). 433 No.

Knapp, K. (2019), U.S. Patent No. 113-134. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode. Accounting information systems include both computer software and hardware which help in recording accounting information (Knapp, 2019; Taiwo, 2016; Wessels, 2005) Rapid movement in adoption of information iechnology (IT) by organizations helps to acquire and implement daily accounting operations using computerized accounting software. SME: Since there is no standard definition for SMEs, this research has taken on the following meanings of SMEs. and Chinyere, O. 12 No. (2012), The ERP system impact on the role of accountants, Industrial Management and Data Systems, Vol. 24, p. 73. 10, pp. Azih, N. (2018), Electronic accounting: an imperative tool for quality assurance in accounting education programme in the digital era, Nigerian Journal of Business Education (NIGJBED), Vol. and Copeland, M.K. 12 No.

Do not find a program that suits the level of a commercial project. (2016), Effect of ICT on accounting information system and organisational performance: the application of information and communication technology on accounting information system, European Journal of Business and Social Sciences, Vol. Bashorun et al. (2012), Competitive advantages through IT innovation adoption by SMEs, Socialins technologijos/Social Technologies, Vol. 1, pp. (2020) and Wadesango (2015) in their studies that majority of SMEs use single-entry accounting and keep those transactions in books or MS Excel. 3 No. (2020), The doors are opening for the new pedigree: a futuristic view for the effects of blockchain technology on accounting applications, Digital Business Strategies in Block Chain Ecosystems, Springer, Cham, pp. Mishina, Z.A., Kozlov, S.N., Sidorova, N.P., Makarychev, V.A., Makushev, A.E. Thottoli et al. Musa, A. and Abu, A. (2008), An examination of audit information technology use and perceived importance, Accounting Horizons, Vol. Ahmed, E.R., Alabdullah, T.T.Y., Thottoli, M.M. 1, pp. Ocampo, L., Alarde, R.M.B., Kilongkilong, D.A. 146-155. The enhanced use of accounting software has changed the accounting process, which involves transactional entry, data storage and preparation of financial statements and related information, and has an impact on the decisions of stakeholders who use financial statements for various purpose. 1, pp. You can join in the discussion by joining the community or logging in here.You can also find out more about Emerald Engage. (2017) expressed their view that the usage of computerized accounting system has shown a marginal increase in profitability of banks compared with when banks were using manual system of accounting. 101-116. 4 No. Anderson et al. 744-755. Most of the SMEs are not maintaining complete accounting records. 4, pp. 1, pp. Freshly graduated students must have practical knowledge acquisition about accounting software and its usage. Lee, L., Kerler, W. and Ivancevich, D. (2018), Beyond Excel: software tools and the accounting curriculum, AIS Educator Journal, Vol. 2 No. (2020) and Amoako (2013) in their study found that the majority of SMEs fail to keep complete accounting records. 33 No. Besides, it is suggested for impending studies to use quantitative methods, for instance, case studies specifically on moderators, and each of the independent variables to better comprehend the adoption of accounting software by SME organizations for recording day-to-day accounting transactions. The three main parties SMEs, higher educational institutions (HEI) and tax authorities strategize on encompassing the use or adoption of accounting software by accounting professional in SMEs. (2019), Effect of accounting information system on financial performance of firms: a review of literature, Journal of Business and Management, Vol.

9 No. In addition, the researchers can study various other challenges current accounting professionals face in order to invent customized accounting software which can support recording of accounting transactions of SMEs and to generate budget reports and cash flow statements that could manage SMEs financial operations. Ibrahim et al. 4, pp. R1, for example, states, Making daily invoices prepare the general budget of the ministry and assist in facilitating the financial operations of the government by identifying monthly revenues and expenses and sending them to the ministry. Another interviewee (R2) reiterated the importance of knowledge of accounting software, Lack of knowledge of how to use advanced software are the barriers while using such accounting software. Likewise, this result is supported by Oduro (2020), Pillay (2016), who claim that lack of practical knowledge and thus unable to experience the potential benefits of latest technology and strategies to support and boost SMEs in achieving their business operational objectives is the major barrier to ICT adoption. 121-135. Thottoli, M.M., Thomas, K.V. Jalaludin, D., Sulaiman, M. and Ahmad, N.N.N. Rndau, S.M. Yu, X., Zheng, H., Sun, L. and Shan, Y. Accounting software is a major instrument in accounting information systems (AISs), offering timely, accurate and reliable information. Sami, M. (2011), Quality of information as strategic factor in accounting information system (AIS) towardsbetter organizational performance, JRMSI-Jurnal Riset Manajemen Sains Indonesia, Vol. and Maryanti, E. (2020), Does corporate governance predict firm profitability? Organization with employees between 10 and 50 is considered as small organization or enterprise. 1 No. Blankley, A., Kerr, D. and Wiggins, C. (2019), An Examination and analysis of technologies employed by accounting educators, The Accounting Educators' Journal, Vol. 121-221. Everaert, P., Sarens, G. and Rommel, J. (2014), Factors affecting the performance of Enterprise Resource Planning (ERP) systems in the post-implementation stage, Behaviour and Information Technology, Vol. Rudzani, S. and Manda, D.C. (2016), An assessment of the challenges of adopting and implementing IFRS for SMEs in South Africa, Problems and Perspectives in Management, Vol. 3 No. This research would be useful to SMEs to enhance the knowledge and use of accounting software among accounting professionals, as the study findings indicated that accounting software and ERP significantly affect efficiency and effectiveness in the field of professional accounting. 1, pp. The rationale for selecting the respondents was their experience and basic knowledge in accounting and accounting software and their practical knowledge and its applications within the selected SMEs in Oman. One prominent professional auditor had strong reservations about the [] customize the new international standard of accounting require us to update the ERP and sometime that is not available which require us to change the ERP. Updating recent changes in accounting standards or IFRS in ERP software requires assistance from software vendors. 39-49. There could be different causative factors for adoption of accounting software by SMEs which can be examined in further studies; there is a need for additional analysis to confirm these leads to different contexts. and Phuc, V.K. 125-138. Meanwhile, in employing the manual or traditional way of accounting system, the interviewees claimed that although they are able to complete their job accurately, launching a computerized accounting system is more convenient (Xu, 2020). Thottoli, M.M., Thomas, K.V. 8, pp. Draijer, C. (2020), Best practices of business simulation with SAP R/3, Journal of Information Systems Education, Vol. 98-124. 94-115. One of the interviewees expressed their concern about the use of accounting software requiring theoretical and practical knowledge of accounting standards or IFRS and accounting software in order to record day-to-day business transactions, Accounting software is a software designed specifically to help an accountant or entrepreneur. 2, pp. Tax authorities should encourage SMEs to use accounting software for recording business transactions to tackle with corporate tax and VAT.

An empirical study in Oman, The International Journal of Accounting and Business Society, Vol. and Besar, N.S.A. Pillay, P. (2016), Barriers to Information and Communication Technology (ICT) Adoption and use Amongst SMEs: A Study of the South African Manufacturing Sector, (Doctoral Dissertation). As per the limited knowledge of the researcher, there are no previous qualitative study that used and empirically examined the relationship between knowledge and use of accounting software among accounting professionals of SMEs in Oman. 1, pp. Jinga, G., Dumitru, M., Dumitrana, M. and Vulpoi, M. (2010), Accounting systems for cost management used in the Romanian economic entities, Accounting and Management Information Systems/Contabilitate si Informatica de Gestiune, Vol. 2, pp. Rahman, M.M., Ahammed, M., Uddin, M., Rouf, M. and Uddin, M.M. (2005), Critical information and communication technology (ICT) skills for professional accountants, Meditari Accountancy Research, Vol. SMEs face various issues in implementation of ICT, such as inadequate financial resources, availability of inexperienced ICT employees, insufficient knowledge and skilled/experienced employees in the job market. danya kluwer wolters apac

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