{"id":"https://openalex.org/W4388026669","doi":"https://doi.org/10.2991/978-2-38476-132-6_61","title":"Accounting Information Systems for SMEs: A Systematic Literature Review","display_name":"Accounting Information Systems for SMEs: A Systematic Literature Review","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4388026669","doi":"https://doi.org/10.2991/978-2-38476-132-6_61"},"language":"en","primary_location":{"id":"doi:10.2991/978-2-38476-132-6_61","doi":"https://doi.org/10.2991/978-2-38476-132-6_61","is_oa":true,"landing_page_url":"https://doi.org/10.2991/978-2-38476-132-6_61","pdf_url":"https://www.atlantis-press.com/article/125993601.pdf","source":{"id":"https://openalex.org/S4393919366","display_name":"Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research","issn_l":"2352-5398","issn":["2352-5398","2731-8060"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","vabb-shw"],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Social Science, Education and Humanities Research","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4388026725","display_name":"Proceedings of the International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)"},"type":"conference-paper","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.atlantis-press.com/article/125993601.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008290910","display_name":"Titis Wahyuni","orcid":"https://orcid.org/0000-0002-7971-1133","observed_orcids":["https://orcid.org/0000-0002-7971-1133"]},"institutions":[{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Titis Wahyuni","raw_affiliation_strings":["Universitas Indonesia , Program Pendidikan Vokasi , Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Indonesia , Program Pendidikan Vokasi , Indonesia","institution_ids":["https://openalex.org/I29617571"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5008290910"],"corresponding_institution_ids":["https://openalex.org/I29617571"],"apc_list":null,"apc_paid":null,"fwci":7.0366,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.98091487,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"719","last_page":"730"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.8471999764442444,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.8471999764442444,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.12380000203847885,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.015399999916553497,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":1.0},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.9079999923706055},{"id":"https://openalex.org/keywords/sme-performance","display_name":"SME performance","score":0.9399999976158142},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.7850000262260437},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9100000262260437},{"id":"https://openalex.org/keywords/access-to-financial-information","display_name":"financial information access","score":0.859000027179718},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.7049999833106995},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.8970000147819519},{"id":"https://openalex.org/keywords/it-infrastructure","display_name":"IT infrastructure","score":0.8759999871253967}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5590775012969971},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.517389178276062},{"id":"https://openalex.org/C189708586","wikidata":"https://www.wikidata.org/wiki/Q1504425","display_name":"Systematic review","level":3,"score":0.4191305637359619},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4190291166305542},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.35872024297714233},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.32888802886009216},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14199620485305786},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.061062783002853394},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2991/978-2-38476-132-6_61","doi":"https://doi.org/10.2991/978-2-38476-132-6_61","is_oa":true,"landing_page_url":"https://doi.org/10.2991/978-2-38476-132-6_61","pdf_url":"https://www.atlantis-press.com/article/125993601.pdf","source":{"id":"https://openalex.org/S4393919366","display_name":"Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research","issn_l":"2352-5398","issn":["2352-5398","2731-8060"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","vabb-shw"],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Social Science, Education and Humanities Research","raw_type":"book-chapter"}],"best_oa_location":{"id":"doi:10.2991/978-2-38476-132-6_61","doi":"https://doi.org/10.2991/978-2-38476-132-6_61","is_oa":true,"landing_page_url":"https://doi.org/10.2991/978-2-38476-132-6_61","pdf_url":"https://www.atlantis-press.com/article/125993601.pdf","source":{"id":"https://openalex.org/S4393919366","display_name":"Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research","issn_l":"2352-5398","issn":["2352-5398","2731-8060"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","vabb-shw"],"host_organization":"https://openalex.org/P4310315540","host_organization_name":"Atlantis Press","host_organization_lineage":["https://openalex.org/P4310315540"],"host_organization_lineage_names":["Atlantis Press"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Social Science, Education and Humanities Research","raw_type":"book-chapter"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Systematic Review","id":"https://openalex.org/study-designs/systematic-review"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4388026669.pdf","grobid_xml":"https://content.openalex.org/works/W4388026669.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W2938319268","https://openalex.org/W2957905264","https://openalex.org/W2990726789","https://openalex.org/W3120566820","https://openalex.org/W3214713923","https://openalex.org/W4200290088","https://openalex.org/W4226077010","https://openalex.org/W4230047205","https://openalex.org/W4285165480"],"related_works":["https://openalex.org/W4396874344","https://openalex.org/W4408850531","https://openalex.org/W4406441335","https://openalex.org/W7172137082","https://openalex.org/W7217389515","https://openalex.org/W2417811248","https://openalex.org/W2020677429","https://openalex.org/W4405988165","https://openalex.org/W4405869231","https://openalex.org/W7218268730"],"abstract_inverted_index":{"Information":[0],"systems":[1,11,48,76,146,166],"have":[2],"proven":[3],"to":[4,7,41,62,68,84,87,94,112,156,184],"be":[5,85],"critical":[6],"company":[8],"success.Accounting":[9],"information":[10,17,47,75,122,145,165],"not":[12],"only":[13],"help":[14,24],"in":[15,103,128],"providing":[16],"for":[18,77,81],"better":[19,69],"decision":[20],"making":[21],"but":[22],"also":[23,80],"companies":[25,151],"with":[26],"planning,":[27],"controlling,":[28],"assessing,":[29],"and":[30,51,64,79,105,110,115,118,149,187,190],"improving":[31,176,179],"the":[32,43,71,82,89,99,120,141,153,173],"company's":[33],"business":[34,66],"processes.The":[35],"purpose":[36],"of":[37,45,73,91,101,138,143,159,172],"this":[38,58,92,160],"research":[39,59,93,125,174],"is":[40,55,126,175],"determine":[42],"effect":[44,142],"accounting":[46,74,144,164],"on":[49,140,147],"small":[50,63,104,114,148],"medium":[52,65,106,116],"companies'":[53],"performance.It":[54],"hoped":[56],"that":[57,97,163],"will":[60],"contribute":[61],"actors":[67,113],"understand":[70],"importance":[72],"businesses":[78],"government":[83],"able":[86],"use":[88,100],"results":[90,158],"design":[95],"policies":[96],"encourage":[98],"AIS":[102],"businesses,":[107],"provide":[108],"training":[109],"support":[111],"enterprises,":[117],"improve":[119],"necessary":[121],"technology":[123],"infrastructure.This":[124],"qualitative":[127],"nature,":[129],"carried":[130],"out":[131],"by":[132],"conducting":[133],"a":[134],"systematic":[135],"literature":[136],"review":[137],"studies":[139],"medium-sized":[150],"during":[152],"period":[154],"2017":[155],"2022.The":[157],"study":[161],"prove":[162],"can":[167],"increase":[168],"SMEs'":[169],"performance.The":[170],"implication":[171],"decision-making":[177],"decisions,":[178],"internal":[180],"controls,":[181],"expanding":[182],"access":[183],"financial":[185],"information,":[186],"increasing":[188],"transparency":[189],"accountability.":[191]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":12},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-11-01T00:00:00"}
