Implications of Accounting Information System Implementation in SMEs: A Study on Retail Business in Vlore Region

Abstract

Due to the functions of AIS are realizing to the company, is evidenced that this system is playing a very important role in the management of operations and activity of the company, what makes AIS based more in computers and very necessary required from Albanian businesses including SMEs particularly in recent years. So, in this article is described exactly the implementation effort of AIS in SMEs that operates in business retail sector, also bringing in this way the testimony that despite of fact if SMEs have or not preliminary a manual accounting information system, they anyway display the need for accounting information ensured in standard or formal way. The main contribution of this study is that has generated facts and information that the implementation of AIS software in SMEs of retail sector in Albania is accompanied with many implications, which of course should be investigated also in other study contexts, before this proposal to be test in a quantity authentic study.

DOI: 10.5901/mjss.2015.v6n3p553