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Critical Success Factors for the Implementation and Use of Accounting Information Systems in SMEs: A Multiple Case Study
Factores críticos de éxito para la implantación y el uso de sistemas de información contable en las pymes: un estudio de casos múltiples
Fatores críticos de sucesso para a implementação e o uso de sistemas de informação contábil em PMEs: um estudo de casos múltiplos
DOI:
https://doi.org/10.15446/innovar.v36n101.112718Palabras clave:
Accounting information systems, content analysis, critical success factors, multiple case study, SMEs (en)Sistemas de información contable, análisis de contenido, factores críticos de éxito, estudio de casos múltiples, pymes (es)
Sistemas de informação contábil, análise de conteúdo, fatores críticos de sucesso, estudo de caso múltiplo, PMEs (pt)
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Small and Medium Enterprises (SMEs) often encounter significant resource limitations when integrating information technology. This is particularly evident in the context of Accounting Information Systems (AIS), which, despite being essential for taxation purposes, pose implementation and utilization challenges for many SMEs. This study investigates Critical Success Factors (CSFs) for AIS deployment and application, as identified in academic literature. These CSFs were empirically evaluated through a multiple case study of four SMEs using content analysis. The research findings lead to the exclusion of certain factors such as AIS characteristics, external agents, and management commitment, while affirming others like organizational components and AIS effectiveness. The study highlights human resources as a potentially crucial factor, influencing the quality of AIS information.
Las pequeñas y medianas empresas (pymes) suelen enfrentarse a importantes limitaciones de recursos a la hora de integrar las tecnologías de la información. Esto resulta especialmente evidente en el contexto de los sistemas de información contable (SIC), que, a pesar de ser esenciales a efectos fiscales, plantean retos de implantación y utilización para muchas pymes. Este estudio analiza los factores críticos de éxito (FCE) asociados a la implantación y el uso de los SIC, tal y como se identifican en la literatura académica. Mediante un análisis de contenido, estos FEC se evaluaron empíricamente a través de un estudio de casos múltiples en el que participaron cuatro pymes. Los resultados descartan ciertos factores, como las características de los SIA, los agentes externos y el compromiso de la dirección, al tiempo que confirman otros, entre los que se incluyen los componentes organizativos y la eficacia de los SIA. El estudio también destaca los recursos humanos como un factor potencialmente crítico que influye en la calidad de la información generada por los SIA.
As pequenas e médias empresas (PMEs) frequentemente enfrentam restrições significativas de recursos ao integrar a tecnologia da informação. Isso fica particularmente evidente no contexto dos Sistemas de Informação Contábil (SIC), que, apesar de serem essenciais para fins tributários, apresentam desafios de implementação e utilização para muitas PMEs. Este estudo investiga os Fatores Críticos de Sucesso (FCS) associados à implementação e ao uso dos SIC, conforme identificados na literatura acadêmica. Por meio da análise de conteúdo, esses FCS foram avaliados empiricamente por meio de um estudo de caso múltiplo envolvendo quatro PMEs. Os resultados excluem certos fatores, como características dos SIA, agentes externos e comprometimento da administração, ao mesmo tempo em que confirmam outros, incluindo componentes organizacionais e a eficácia dos SIA. O estudo também destaca os recursos humanos como um fator potencialmente crítico que influencia a qualidade das informações geradas pelos SIA.
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