The International Journal of Digital Accounting Research
Vol. 11, 2011 pp. 25 - 43
ISSN: 1577-8517

The impact of Accounting Information Systems
(AIS) on performance measures: empirical evidence in Spanish SMEs1
Elena Urquía Grande. Complutense University of Madrid. Spain. eurquiag@ccee.ucm.es
Raquel Pérez Estébanez. Complutense University of Madrid. Spain. raquel.perez@ccee.ucm.es
Clara Muñoz Colomina. Complutense University of Madrid. Spain. cimunnoz@ccee.ucm.es

Abstract. This research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized
Enterprises (SMEs) in Spain, and firms’ improved performance indicators and productivity. This empirical study is based on a survey carried out among small and medium-sized firms to ascertain the extent to which development and implementation of accounting information systems had taken place, and subsequently an analysis was made as to how much this introduction may impact on improvement in outcome indicators and productivity. As interesting results we have found that there is a positive relationship among the SMEs that use AIS for fiscal and bank management and better performance measures. This research provides value added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and performance and productivity indicators in SMEs in Spain.

Keywords: Accounting Information Systems (AIS), Small and Medium-Sized Enterprises (SMEs), performance measures, productivity.

1

We would like to thank Professor Carlos Rivero, from the Statistics Department (UCM), for his valuable assessment. Also we would like to thank the anonymous reviewers of the journal for their contributions.

DOI: 10.4192/1577-8517-v11_2

Submitted June 2010