The Impact of E-Accounting on the Performance of SMES in Iraq: Examining the Mediator Role of Internal Control: Empirical Study on SMES in Iraq

Abstract

Electronic accounting is one of the critical success factors affecting the success of small and medium enterprises (SMEs). Electronic accounting plays a vital role in multinational companies' day-to-day operations and management compared to other information systems. Electronic accounting is considered a supporting information system used to perform management tasks that include planning, organizing, controlling, and decision-making so that existing resources can be utilized. Better use. Electronic accounting provides much-needed financial and accounting information that allows managers to evaluate a company's past business performance and develop a plan for the business (Okoro, 2016). The available literature indicates that various studies have been conducted to examine the influence of electronic accounting on internal control systems and coordination within different theoretical frameworks. However, relatively few studies have examined the impact of many aspects of electronic accounting features on internal control systems and operational performance. In addition, there needs to be more research exploring how structure affects these relationships. Therefore, the current study examines the relationship between information quality, cost savings, quick decision-making, and ease of use using electronic accounting with internal control systems and operational efficiency. Specifically, the current study explores the relationship between the control system in the company and its performance. The research model consists of a set of hypotheses tested using a sample of 345 accountants working in a commercial SME in Iraq. Analysis was performed through Smart PLS to confirm that electronic accounting functions have a positive impact on the performance and effectiveness of the internal control system. The results of this study have important theoretical and practical implications through a deeper understanding of the impact of SMEs on the characteristics of electronic accounting, internal control systems, and efficiency. Its activity.