ENTERPRISE TECHNOLOGY IN SUPPORT FOR ACCOUNTING INFORMATION SYSTEMS. AN INNOVATION AND PRODUCTIVITY APPROACH

Authors

  • Jose Melchor Medina-Quintero Universidad Autonoma de Tamaulipas
  • Alberto Mora Universidad Autonoma de Tamaulipas
  • Demian Abrego Universidad Autonoma de Tamaulipas

DOI:

https://doi.org/10.4301/S1807-17752015000100002

Abstract

Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity) in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information).

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Published

2015-04-01

Issue

Section

Artigo Original

How to Cite

ENTERPRISE TECHNOLOGY IN SUPPORT FOR ACCOUNTING INFORMATION SYSTEMS. AN INNOVATION AND PRODUCTIVITY APPROACH. (2015). Journal of Information Systems and Technology Management, 12(1), 26-44. https://doi.org/10.4301/S1807-17752015000100002