Technology Readiness in SMEs: Accounting Information Systems, Knowledge Management Capabilities, and Innovation
Main Article Content
Abstract
Technological readiness (TR) is weakly accepted by most small and medium-sized (SMEs) companies in Iraq because scare of using new technology. The level of use of accounting information systems (AIS), knowledge management capabilities (KMC), and innovation is not at the required level among Iraqi SMEs, which is considered a possible factor in poor performance. This study looks at technological readiness as an important factors encourage to using AIS, KMC, and innovation to improve organizational performance in Iraqi SMEs. A review was conducted to collect relevant information to identify the gaps in these factors. This study was also considered by two main theories: resource-based view and dynamic capabilities. The results show that SMEs should qualify for any cognitive and technological development and pay more attention to using a high level of these factors. In order to make optimal decision.
Article Details

This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Kareem HM, Aziz KA, Maelah R, et al (2021) The influence of accounting information systems, knowledge management capabilities, and innovation on organizational performance in Iraqi SMEs. Int J Knowl Manag 17:72–103. https://doi.org/10.4018/IJKM.2021040104
Kareem H, Dauwed M, Meri A, et al (2021) The role of accounting information system and knowledge management to enhancing organizational performance in iraqi smes. Sustain 13:. https://doi.org/10.3390/su132212706
Darmayanti NPS, Yadnyana K (2021) The Effect of Information Technology, User Technical Skills, Education and Training on Accounting Information System Performance. Am J Humanit Soc Sci Res 5:100–104
Puspitawati L (2021) Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach. J Akunt 25:101–119
Mahrinasari M, Sarfraz H, Yapanto LM (2021) The Impact of Decision-Making Models and Knowledge Management Practices on Performance. Acad Strateg Manag J 20:1–13
Cheng CCJ, Yang C, Sheu C (2016) Effects of Open Innovation and Knowledge-Based Dynamic Capabilities on Radical Innovation: An Empirical Study. J Eng Technol Manag 41:79–91. https://doi.org/10.1016/j.jengtecman.2016.07.002
Kareem HM, Aziz KA, Maelah R, et al (2019) Organizational Performance in Iraqi SMEs: Validity and Reliability Questionnaire. Acad Account Financ Stud J 23:1–16
Kareem HM, Aziz KA, Maelah R, et al (2019) Enterprises Performance Based Accounting Information System: Success Factors. Asian J Sci Res 12:29–40. https://doi.org/10.3923/ajsr.2019.29.40
Alsultanny Y, AlZuhair S (2018) Evaluating influence of technology readiness factors on the Saudi cement companies market and financial based performance. J Sci Technol Policy Manag 10:360–370. https://doi.org/10.1108/JSTPM-09-2017-0047
Parasuraman A (2000) Technology Readiness Index ( TRI ) A Multiple-Item Scale to Embrace New Technologies. J Serv Res 2:307–320. https://doi.org/https://doi.org/10.1177/109467050024001
Chang YW, Chen J (2021) What motivates customers to shop in smart shops? The impacts of smart technology and technology readiness. J Retail Consum Serv 58:102325. https://doi.org/10.1016/j.jretconser.2020.102325
Roy SK, Balaji MS, Quazi A, Quaddus M (2018) Predictors of customer acceptance of and resistance to smart technologies in the retail sector. J Retail Consum Serv 42:147–160. https://doi.org/10.1016/j.jretconser.2018.02.005
Parasuraman A, Colby CL (2015) An Updated and Streamlined Technology Readiness Index: TRI 2.0. J Serv Res 18:59–74. https://doi.org/10.1177/1094670514539730
Ismail NA, King M (2005) Firm performance and AIS alignment in Malaysian SMEs. Int J Account Inf Syst 6:241–259. https://doi.org/10.1016/j.accinf.2005.09.001
Daoud H, Triki M (2013) Accounting Information Systems in an ERP Environment and Tunisian Firm Performance. Int J Digit Account Res 13:1–35. https://doi.org/10.4192/1577-8517-v13_1
MIM A (2016) Impact of Accounting Information System on Organizational Performance: A Study of Small and Mid-Sized Enterprises in UAE. Int J Account Res 4:. https://doi.org/10.4172/ijar.1000131
Soudani SN (2012) The Usefulness of an Accounting Information System for Effective Organizational Performance. Int J Econ Financ 4:136–145. https://doi.org/10.5539/ijef.v4n5p136
Chang TC, Chuang SH (2011) Performance Implications of Knowledge Management Processes: Examining the Roles of Infrastructure Capability and Business Strategy. Expert Syst Appl 38:6170–6178. https://doi.org/10.1016/j.eswa.2010.11.053
Muthuveloo R, Shanmugam N, Teoh AP (2017) The impact of tacit knowledge management on organizational performance: Evidence from Malaysia. Asia Pacific Manag Rev 22:192–201. https://doi.org/10.1016/j.apmrv.2017.07.010
Vaccaro A, Parente R, Veloso FM (2010) Knowledge Management Tools, Inter-Organizational Relationships, Innovation and Firm Performance. Technol Forecast Soc Change 77:1076–1089. https://doi.org/10.1016/j.techfore.2010.02.006
Wang Z, Wang N (2012) Knowledge sharing, innovation and firm performance. Expert Syst Appl 39:8899–8908. https://doi.org/10.1016/j.eswa.2012.02.017
Valmohammadi C, Ahmadi M (2015) The impact of knowledge management practices on organizational performance: A balanced scorecard approach. J Enterp Inf Manag 28:131–159. https://doi.org/10.1108/JEIM-09-2013-0066
Lyu JJ, Yan YW, Li SC (2009) The relationship among information technology, innovation and firm performance - An empirical study of business services in SMEs. In: IEEM 2009 - IEEE International Conference on Industrial Engineering and Engineering Management. pp 1258–1262
López-Nicolás C, Meroño-Cerdán ÁL (2011) Strategic knowledge management, innovation and performance. Int J Inf Manage 31:502–509. https://doi.org/10.1016/j.ijinfomgt.2011.02.003
Tseng S-M (2016) The effect of knowledge management capability and customer knowledge gaps on corporate performance. J Enterp Inf Manag 29:51–71. https://doi.org/10.1108/JEIM-03-2015-0021
Alaarj S, Abidin-Mohamed Z, Bustamam USB (2016) Mediating Role of Trust on the Effects of Knowledge Management Capabilities on Organizational Performance. Procedia - Soc Behav Sci 235:729–738. https://doi.org/10.1016/j.sbspro.2016.11.074
Yunis M, Tarhini A, Kassar A (2018) The role of ICT and innovation in enhancing organizational performance: The catalysing effect of corporate entrepreneurship. J Bus Res 88:344–356. https://doi.org/10.1016/j.jbusres.2017.12.030
Cofriyanti E, Hidayanto AN (2013) The Relationship Among Organisations’ Factors, Information Technology, Innovation and Performance: An Indonesian SMEs Study. Int J Innov Learn 14:422–443. https://doi.org/10.1504/IJIL.2013.056236
Barney J (1991) Firm resources and sustained competitive advantage. J Manage 17:99–120
Teece DJ, Pisano G, Shuen A (1997) Dynamic Capabilites and Strategic Management. Strateg Manag J 18:509–533. https://doi.org/Doi 10.1002/(Sici)1097-0266(199708)18:7<509::Aid-Smj882>3.0.Co;2-Z