(2017) and Kapurubandara and Lawson (2006), and was used to analyze and investigate to qualify SMEs for the purpose of the current study. started The primary finding increases the importance of ICT knowledge and use or adoption of accounting software by SMEs for accounting literature. Interviewees were able to express their views in detail and discussed numerous issues which they were assured would remain confidential.

Meanwhile, in employing the manual or traditional way of accounting system, the interviewees claimed that although they are able to complete their job accurately, launching a computerized accounting system is more convenient (Xu, 2020). Ibrahim, F., Ali, D.N.H. 1, pp. 244-259.

Only a small number of SMEs in Oman know the benefits of available accounting software and ICT adoption. and Pattanayak, J.K. (2014), Financial accounting practices among small enterprises: issues and challenges, IUP Journal of Accounting Research and Audit Practices, Vol. SMEs face lack of ICT skilled employees for adopting accounting software for recording accounting transactions. and Esmero, A. (2017), Emerging information technologies in accounting and related security riskswhat is the impact on the Romanian accounting profession, Journal of Accounting and Management Information Systems, Vol. SME: Since there is no standard definition for SMEs, this research has taken on the following meanings of SMEs. 2 No. Nyathi, K.A., Nyoni, T., Nyoni, M. and Bonga, W.G.

Ramazani, M., Zanjani, M. and Vali, F. (2012), Accounting software expectation gap based on features of accounting information systems (AISs), Journal of Emerging Trends in Computing and Information Sciences, Vol. SMEs face various issues in implementation of ICT, such as inadequate financial resources, availability of inexperienced ICT employees, insufficient knowledge and skilled/experienced employees in the job market. Most of the SMEs lack internal capabilities, are unable to bear high implementation cost of IT in business and lack information about appropriate IT solutions and implementation, which were some of the main restrictions in adopting IT. 836-863. Bui et al. So, this is consistent with the study of Nikoli et al. (2020) and Arcega et al. (2017), Comparative analysis of computerized accounting system and manual accounting system of quoted Microfinance Banks (MFBs) in Nigeria, International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. According to Damerji (2020) and Chao and Chandra (2012), the knowledge of accounting software and its adoption are critical, and owner's knowledge of IT was found to be a significant predictor of adoption of traditional IT, as well as IT strategic alignment and Internet know-how, while controlling for differences in organizational attributes (age, size, affiliation industry and strategic attention). The professional accountant should have sufficient knowledge of various accounting software (Mustafa, 2020) to identify and post various items in ledgers, which comes under financial statements, and to ensure fairness of financial statement. Mishina et al. 2, pp.

(2020), An emissions accounting framework for industrial parks in China, Journal of Cleaner Production, Vol. Another interviewee noted that, [] easy to generate report and track the account and analyze the data this is supported by Birt et al. 1, pp.

This provides SMEs to select the most appropriate generalized or customized accounting software package. 149-169. (2012) indicated that IT notion is taken as a powerful competitive tool in the recent economy and measures ERP post-adoption benefits on SME performance. 146-155. Professional accountant should also have adequate practical experience to use generalized accounting software such as Tally, Peachtree and QuickBooks. The rationale for selecting the respondents was their experience and basic knowledge in accounting and accounting software and their practical knowledge and its applications within the selected SMEs in Oman. Thottoli et al. 11 No. The advantages include increased reliable and accurate financial reports and faster access of financial data, and it ensures fairly improved generation of accounting information through financial statements (Gkten and zdoan, 2020; Ghasemi et al., 2011). Further, most SMEs outsource majority of their accounting services. 13 No. 1, pp. 13 No. Nikoli, G., Vitenberg, V. and Karanovi, B. 2, pp. Amanamah, R.B., Morrison, A. and Asiedu, K. (2016), Computerized accounting systems usage by small and medium scale enterprises in Kumasi Metropolis, Ghana, Research Journal of Finance and Accounting, Vol. In addition, accounting controllers think employing an ERP system leads to modifications in the role of accountants (Chen et al., 2012). 3, pp. 3, pp. 8 No. Omani students learn theoretical knowledge of basics of accounting. Small business owners think that keeping accounting records are not required and gives less need or important to expose their financial position. Imparting knowledge of the accounting software to the employees will be reinforced so that they use computerized accounting. 1-8. Lack of knowledge of how to use advanced software. 10 No. Araya-Leandro, C.E., del Carmen Caba-Prez, M. and Lpez-Hernndez, A.M. (2020), The process of modernization of the public accounting systems in the central American countries, Tools, Strategies, and Practices for Modern and Accountable Public Sector Management, IGI Global, pp. (2019), Effect of board size and duality on corporate social responsibility: what has improved in corporate governance in Asia?, Journal of Accounting Science, Vol. 18 No. (1998), New forms of assurance services for new forms of information: the global challenge for accounting educators, International Journal of Accounting, Vol. 98-111. 2, pp. 1-15. (2017), Adoption of online marketing for service SMEs with multi-criteria decision-making approach, Handbook of Research on Intelligent Techniques and Modeling Applications in Marketing Analytics, IGI Global, pp. Ahmed, E.R., Alabdullah, T.T.Y., Thottoli, M.M. 1530-1535. 14 No. Lack of use and knowledge of accounting software leads to continued manual accounting that may be very hard for business owners, especially SMEs, to monitor financial health of their businesses. Further, this study can be extended to categorize SMEs into partnership, LLP and sole proprietorship and evaluate the effectiveness and efficiency of using accounting software or ERP with traditional method of recording accounting transactions. 1 No. Damerji, H. (2020), Technology Readiness Impact on Artificial Intelligence Technology Adoption by Accounting Students, Doctoral Dissertation, University of La Verne. 768-776. Zhou, L. (2010), The research on issue and countermeasures of accounting information of SMEs, International Journal of Business and Management, Vol. According to interviews and literature review, this research identifies the variables to be analyzed, the knowledge of accounting software and use or adoption of accounting software among SMEs accountants. 12 No. A study in conducted by Moghavvemi et al. 1-7. Everaert, P., Sarens, G. and Rommel, J. (2020) and Amoako (2013) in their study found that the majority of SMEs fail to keep complete accounting records. (2015), The importance of record keeping to the growth of Small and Medium Scale Enterprises (SMEs) in Zimbabwe, Corporate Ownership and Control, Vol. (Eds) (2009), Foundations of Mixed Methods Research: Integrating Quantitative and Qualitative Approaches in the Social and Behavioral Sciences, Sage Publications. and Ivanov, E.A. This study has used qualitative approach. 3, p. 37. 3 No. 112 No. (2020), Ibrahim et al. 24, p. 73. Azih, N. (2018), Electronic accounting: an imperative tool for quality assurance in accounting education programme in the digital era, Nigerian Journal of Business Education (NIGJBED), Vol. Some of the interviewees, who had sole proprietorship and partnership, based on their experience suggested adopting ERP systems in their organization for recording large and complex transactions. Usually, the result of the semi-structured discussions with respondents was consistent with and validated the qualitative findings presented, which found that all aspects (customized accounting software) had significant impact on practices among accounting professionals in various SMEs. Information communication technology (ICT) has been used to enhance organizational performance and the reliability of accounting information (Ganyam and Ivungu, 2019; Ogundana et al., 2017; Sami, 2011). 3, pp. (2020) and Rahman et al. Teddlie, C. and Tashakkori, A. 16 No. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. This suggests the best way to enrich self-confidence in work environment. (2020) and Ashrafi and Murtaza (2013) in their study mentioned that it has been widely accepted that SMEs generally play a crucial role in a country's economy, and their role is the key to a country's economic stability to achieve targeted gross domestic product (GDP). 1, pp. 9 No.

121-135. Rndau, S.M. (2020), The doors are opening for the new pedigree: a futuristic view for the effects of blockchain technology on accounting applications, Digital Business Strategies in Block Chain Ecosystems, Springer, Cham, pp. 649-656. 1-11. 1, pp. []. Another interviewee mentioned that they did not use any programs in their accounting because business was small. 16-29. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. There are number of literature studies identified that highlighted the importance of the use of ICT or accounting software in SMEs. Alabdullah, T.T.Y., Ahmed, E.R. 121-221. 16, pp. You can join in the discussion by joining the community or logging in here.You can also find out more about Emerald Engage. Rudzani, S. and Manda, D.C. (2016), An assessment of the challenges of adopting and implementing IFRS for SMEs in South Africa, Problems and Perspectives in Management, Vol. 1, pp. The SMEs are categorized according to the number of employees employed. 13 No. Fowzia, R. and Nasrin, M. (2011), Appreciation of computerized accounting system in financial Institutions in Bangladesh, World Review of Business Research, Vol. IT helps overcome the challenges of an accounting profession (Rndau, 2017). 581-609. (2011) opined that accounting function contributes an important role in the success or failure of any SME or modern business organization. A total of six accountants in various SMEs were selected as the target respondents as sample size. 1-21. (2019), Effect of accounting information system on financial performance of firms: a review of literature, Journal of Business and Management, Vol. 5 No. 21-36. Phyu, K.K. 1, 012021. Ha, Y.M. Accordingly, the accounting profession needs strong basic principles of accounting, especially in theoretical knowledge. Recent studies in the field of accounting and management (e.g. 51-67. 1065-1081. 12 No. It is also essential that one should know the benefits of the application of rules in a given business environment. 98-124. Mohammed Muneerali Thottoli can be contacted at: https://doi.org/10.1108/JIUC-04-2020-0005, http://creativecommons.org/licences/by/4.0/legalcode, http://www.FEB.UGent.be/fac/research/WP/Papers/wp_06_403.pdf fromhttp://proquest.umi.com/pqdweb?index=6&did=1194660571&Srch, http://www.collecter.org/archives/2006_December/07.pdf.

(2020), Management accounting practices among vietnamese small and medium enterprises, Asian Economic and Financial Review, Vol. Bashorun, M.T., Omopupa, K.T. 1 No. 2, pp. Cadez, S. and Guilding, C. (2008), An exploratory investigation of an integrated contingency model of strategic management accounting, Accounting, Organizations and Society, Vol. 1, pp. 125-138. 4 No. 1, pp. 113-134. and Ahn, H.J. (2015) emphasized that by using accounting software technology, SMEs can reduce their operating cost drastically and increase profitability marginally, thereby achieving competitive advantages. Pulakanam, V. and Suraweera, T. (2010), Implementing accounting software in small business in New Zealand: an exploratory investigation, Accountancy Business and the Public Interest, Vol. (2005), Investigating the perceived threats of computerized accounting information systems in developing countries: an empirical study on Saudi organizations, Journal of King Saud University-Computer and Information Sciences, Vol. 68 No. The main role of accountant is to provide service for entry process financial transactions and generation of financial reports. The reason for such issues is lack of expertise knowledge in basic accounting, lack of knowledge in generally accepted accounting principles and lack of applicable tax regulation. Tychalas, D. and Karatza, H. (2020), A scheduling algorithm for a fog computing system with bag-of-tasks jobs: simulation and performance evaluation, Simulation Modelling Practice and Theory, Vol. Situmorang, P.P. 1, pp. 11, pp. Ganyam, A.I. Do, D., Nguyen, T., Ha, S., Tran, M., Nguyen, H. and Truong, D. (2020), An analysis of underlying constructs affecting the choice of accounting as a major, Management Science Letters, Vol. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. 7 No. 147-168. Moreover, it is suggested for future studies to apply quantitative methods such as case studies, specifically moderators, and each of the independent variables to better understand the customized accounting software in SMEs. Thottoli, M.M. 8, pp. Anderson et al. and Thottoli, M.M. Gkten, S. and zdoan, B. The process of recording accounting transactions requires both theoretical and practical knowledge of accounting principles and accounting software. Boulianne, E. (2014), Impact of accounting software utilization on students' knowledge acquisition: an important change in accounting education, Journal of Accounting and Organizational Change, Vol. 10, pp.

(2020) and Ashrafi and Murtaza (2013), which found that the knowledge of accounting principles and accounting software leads to the adoption of accounting software in SMEs. Allen, W. (1999), The future of accounting education, Pacific Accounting Review, Vol. Chen, H.J., Yan Huang, S., Chiu, A.A. and Pai, F.C. 158-161. (2020), A review of researches on accounting in China brought by artificial intelligence, 5th International Conference on Economics, Management, Law and Education (EMLE 2019), Atlantis Press, pp. As there are no specific studies that examine the knowledge and use of accounting software among SMEs in Oman, there is no clarity regarding the accounting practices that accountants follow in an ICT-enabled or accounting software environment.

and Ahmed, E.R. Most of the respondents (three out of six) agreed that the aspects, namely, theoretical and practical knowledge of accounting software and knowledge of using accounting software such as Tally/ Quick Books/ Peachtree/ ERP/ Generalized accounting software/ Excel/ and so forth among accounting professionals of SMEs in Oman were considered as vital contributors which lead to practical use of accounting software among SMES in Oman. 21-51. 744-755. and Marin-Pantelescu, A. Cpuneanu, S., Topor, D.I., Constantin, D.M.O. It is encouraged that continuous effort is required to equip future accountants with necessary IT knowledge and skill as the interconnectedness among IT and accounting functional areas in an organization is invariably important (Turner et al., 2020; Lin et al., 2005; Allen, 1999). Andiola, Masters and Norman (2020) noted that accounting and auditing practitioners in their practicing areas require experience, analytic skills and data visualization skills. (2021), "Knowledge and use of accounting software: evidence from Oman", Journal of Industry - University Collaboration, Vol. Wen, Y. 112 No. In addition, the researchers can study various other challenges that current accounting professionals in SMEs face while using accounting software. 98, p. 101982. (2020), Alabdullah et al. 1008-1025.

This study explores the effect of knowledge of accounting software which leads to adoption of accounting software among SMEs in Oman. 84-96. Amoako, G.K. (2013), Accounting practices of SMEs: a case study of Kumasi Metropolis in Ghana, International Journal of Business and Management, Vol. 18, pp. (2020) and Amahalu et al. In addition, accounting / ERP software, Adobe Acrobat, PowerPoint and the FASB Codification were recognized as often employed across various accounting areas and practical knowledge levels. (2020), Impact of financial inclusion on performance of banks in Nigeria, Fountain University Osogbo Journal of Management, Vol. Ashrafi, R. and Murtaza, M. (2013), ICT adoption in SME in an Arab GCC country: Oman, Small and Medium Enterprises: Concepts, Methodologies, Tools, and Applications, IGI Global, pp. (2017), ICT and accounting system of SMEs in Nigeria, Management Science Letters, Vol. Published by Emerald Publishing Limited. Lin, Z.J., Xiong, X. and Liu, M. (2005), Knowledge base and skill development in accounting education: evidence from China, Journal of Accounting Education, Vol.



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