The impact of accounting information system on small and medium sized enterprises: A research in the Kurdistan region of Iraq

Nowadays Small and Medium Sized Enterprises (SMEs) have a very great importance in the economies of countries. Likewise, in Iraq - Kurdistan region companies consist of %97,8 of SMEs. The mentioned percentage of SMEs' great contribution to the economy is obvious. Therefore the effective management of SMEs is quite important. In businesses that operate under conditions of intense competition, managers can perform an effective management thanks to the information which have been provided by accounting and other information systems. The study is aimed to determine the extent to which Small and Meduim Sized Enterprises that are operating in Iraq-Kurdistan Region in Duhok Governorate are getting benefite from Accounting Information System. For this purpose, a questionnaire was prepared to show how the SME managers and owners of the enterprises benefited from the accounting information system and whether the existed systems could meet the expectations of managers and business owners. This study consists of five chapters. The first and the second chapter deal with Introduction and some general concepts such as Accounting, information systems and Sub-information System, SMEs. Chapter three deals with the details of Accounting Information System. After giving the theoratical information in chapter two and three, chapter four deals with the usage rate of AIS in SMEs in Duhok province. Moreover, it deals with the advatages and disatvantages of AIS by using a prepared questionnair. The surveyed data were analyzed by SPSS program version 21. In this questionnair, suggestions were made by interpreting the survey results. In the fifth chapter, results and suggestions are mentioned.