Abdulfatah Juma M Brrim1; Siti Khalidah Binti Md Yusoff2, Dr. S. M. Ferdous Azam
Purpose: The rapid development of the business environment and relying more on information as a resource make it depend on-time more on the quality and speed of information when decisions are made. The Libyan SMEs suffer a lack of performance tied to ineffective information availability. This study aims to identify the impact of accounting information systems on SMEs performance in Libya.
Design/ Method/ Approach: This research has used the quantitative approach. The data source was primary data for this research. This research has used the questionnaire instrument to be the tool to collect the data. These questionnaires were distributed to the research samples, 384 employees, owners, and individuals who work in Libyan SMEs.
Findings: The study has found positive and significant relationships between (tangibility, reliability, responsiveness, and assurance) and SMEs performance in Libya. The highest impact was found from the tangibility of AIS toward the SMEs performance.
Research limitations: This study was limited to SMEs in Libya. It is also limited to the respondents’ perceptions of employees, owners, and individuals who work in Libyan SMEs. The model constructed of this study was adopted from the SERVQUAL model.
[ FULL TEXT PDF 1-10 ] DOI: 10.30566/ijo-bs/2022.01.76