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Record W2020677429 · doi:10.12735/jbm.v3i4p48

The Influence of Accounting Information Systems (AIS) on Performance of Small and Medium Enterprises (SMEs) in Iraq

2014· article· en· W2020677429 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueJournal of Business & Management · 2014
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Literacy and Behavior
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessRelevance (law)Accounting information systemSmall and medium-sized enterprisesReliability (semiconductor)AccountingCompetitive advantageKnowledge managementMarketingComputer scienceFinance

Abstract

fetched live from OpenAlex

The objective of this paper is to investigate the influence use of Accounting Information System (AIS) performance in Small and Medium Enterprises (SMEs) in Iraq. The study discusses and explores the effects of the use of AIS on the performance of SMEs. The result of this study is expected to help the owners and manager of SMEs to understand the importance of the use of AIS to achieve performance. The use of AIS is influenced by several characteristics enjoyed by the accounting information such as: reliability, relevance, and timeliness that effect on SMEs' performance. The result of this study and modern literature shows that AIS characteristics enjoyed by the accounting information such as: reliability, relevance, and timeliness have significant effects on the use of AIS and SMEs ' performance. Prior researches have shown that is crucial for SMEs to use AIS to ensure business continuity and survival in the increasingly competitive environment and to enhance their business operations capability and efficiency. The study is one of few that shed light on how the use of AIS affects the performance of SMEs. In this study, the authors propose that dimensions of using AIS are important for improve the performance of SMEs.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.272
Threshold uncertainty score0.373

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.002
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.007
GPT teacher head0.194
Teacher spread0.188 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it