Abstract:
Small and Medium Enterprises (SMEs) play very important role in many
countries including Sri Lanka, as it mostly contributes for the country's
economic growth. Accounting Information Systems consider as a set of capital
and human resources within an organization and it is responsible for the
preparation of financial information and also obtained the information from
the collection and process of transaction data and provides more valuable
information for decision makers, therefore it is very important to identify the
factors influencing to efficiency of AIS. This study identifies the factors
influencing to efficiency of Accounting Information System in Small and
Medium Size Enterprises in Gampaha District. For this study, we used five
main factors and nineteen sub factors under main factors. The data were
collected using a standard questionnaire. Questionnaires were distributed
among 80 companies in Gampaha district. Data were analyzed by using SPSS
software. According to analysis, it was showed to that proper securities
measure as highly influencing factor for the increase efficiency of Accounting
Information System existing within SMEs with reference to Gampaha district.
Based on the findings, some recommendations are given to increase the
efficiency of existing AIS. Results of this study will help SMEs to understand
the level of the efficiency of AIS.
