Literature Review on the Use of Technology and Information Systems in SMEs

In order to improve their efficiency and performance, companies especially small and medium sized enterprises (SME) adopt new technologies, information systems (IS) and widely used accounting information systems (AIS). This paper seeks to understand general points to consider in the adoption of similar systems and the factors that influence the adoption of these systems in the SME context using the extant literature. The relationship between the AIS systems and firm performance is also considered to shed light to leverage points in the use of AIS and the role it plays in management decision making. Accurate and timely, information based detailed reports are easily produced using AIS helping decision makers, planners and internal auditors.