The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq

This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, develop business managers and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, and provides clear strategies for better work performance. The study confirmed that the SMEs' strategy and the use of an AIS significantly and positively affected SMEs' organizational performance, while AIS use partially mediated between SMEs' strategy and organizational performance. This result confirms that an SME can enhance its performance by using AIS. AIS can support organizational performance through an SME strategy, avoid human errors, provide cost-against-time savings, and assist in timely internal decision-making considering long-term benefits. However, the results may not reflect the actual performance situation and cannot be generalized to all provinces or other countries because environments differ.本文以会计信息系统（Accounting Information Systems）作为中介变量，探讨其在中小企业（Small and Medium-sized Enterprises，SMEs）战略与组织绩效之间的传导路径，其中中小企业战略涵盖融资来源、管理创新、组织文化、中小企业发展能力水平、信息来源、企业管理者培养以及技术创新等维度。本研究为定量研究，采用立意抽样法，向中小企业管理者与所有者发放了450份自填式问卷。研究采用SmartPLS 3软件，通过结构方程模型（Structural Equation Modeling，SEM）方法对数据进行分析。本研究得出了关于AIS作为中介变量重要性的实证结论，综合考量了多维度影响因素，并为优化组织工作绩效提供了清晰可行的策略方案。本研究证实，中小企业战略与会计信息系统的使用均对中小企业组织绩效产生显著正向影响，同时AIS的使用在中小企业战略与组织绩效之间发挥了部分中介作用。该结果表明，中小企业可通过应用AIS提升自身组织绩效。AIS可依托中小企业战略路径支撑组织绩效，规避人为操作失误，实现成本与时间的双重节约，并有助于结合长期效益开展及时的内部决策。但由于研究所处的外部环境存在差异，本研究结果或无法完全反映真实的绩效状况，且无法推广至所有省份或其他国家。