When compared to small-scale organizations, large-scale organizations set more weightage on the development of accounting information. 1, pp. and Ivanov, E.A. An organization employing between 50 and 250 employees is considered as medium-sized organization or firms. 3 No. Alternatively, Ibrahim et al. 1-23. 14 No. 1624-1651. (2020), Artificial intelligence products reshape accounting: time to re-train, Development and Learning in Organizations, Advance online publication, doi: 10.1108/DLO-10-2019-0242. 28, pp. 1 No. 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. The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman. Nyathi, K.A., Nyoni, T., Nyoni, M. and Bonga, W.G. 244-259. 2, pp. and Pattanayak, J.K. (2014), Financial accounting practices among small enterprises: issues and challenges, IUP Journal of Accounting Research and Audit Practices, Vol. (2020), Thottoli (2020) and Lee et al. 9, pp. Mustafa, M.R. 2-14. https://doi.org/10.1108/JIUC-04-2020-0005, Copyright 2020, Mohammed Muneerali Thottoli, Published in Journal of Industry-University Collaboration. The purpose of using the interview technique in this research is to investigate whether knowledge of accounting software has an influence on the adoption or use of accounting software in SMEs in Oman. Therefore, there is a need to learn how to use specialized accounting software (Shaffer et al., 2020) and gain a broad understanding of the finance, accounting and commercial segments, even within an international context. Ibrahim, F., Ali, D.N.H. Anderson, D.R., Sweeney, D.J., Williams, T.A., Camm, J.D. (2020), Ibrahim et al. 1-8. 3, p. 223. 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). (2020), The impact of ERP system's adoption on management accounting practices in the Jordanian manufacturing companies, International Journal of Business Information Systems, Vol. and Copeland, M.K. 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. 529-537. Senft, S., Gallegos, F. and Davis, A. 3 No. 1, pp. Amoako, G.K. (2013), Accounting practices of SMEs: a case study of Kumasi Metropolis in Ghana, International Journal of Business and Management, Vol. One of the interviewees expressed their concern about the use of accounting software requiring theoretical and practical knowledge of accounting standards or IFRS and accounting software in order to record day-to-day business transactions, Accounting software is a software designed specifically to help an accountant or entrepreneur. (2015) was that by using computerized accounting system, the respondents tend to complete their jobs successfully, and it also enhances their quantity and quality of work. (2020), Application research of accounting archives informatization based on big data, Data Processing Techniques and Applications for Cyber-Physical Systems (DPTA 2019), Springer, Singapore, pp. and Hunton, J.E. 23 No. 2, pp. 25-33, doi: 10.21272/fmir.4(2).25-33.2020. Thus, the objectives of this study are to examine the knowledge and use of accounting software among SMEs in Oman. 12 No. Chhabra, K.S. (2020), The impact of Public Sector Scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector, Cogent Business and Management, Vol. 64, pp. (2017), ICT and accounting system of SMEs in Nigeria, Management Science Letters, Vol. (2004), Benefits of computerized accounting information systems on the JIT production systems, ukurova niversitesi Sosyal Bilimler Enstits Dergisi, Vol. 7 No. (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. Bui et al. (2015) emphasized that by using accounting software technology, SMEs can reduce their operating cost drastically and increase profitability marginally, thereby achieving competitive advantages. 5, pp. 4, pp. 28 No. 30-43. 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). 90-98. danya kluwer wolters apac 83-101. Araya-Leandro et al. 24-39. Allen, W. (1999), The future of accounting education, Pacific Accounting Review, Vol. 5 No. (2020), Management accounting in the digital economy: evolution and perspectives, Improving Business Performance through Innovation in the Digital Economy, IGI Global, pp. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Also, this existing study may help assist the policymakers, especially by Ministry of Oman, tax authorities in Oman, higher educational institutions and government in particular, to set right and consider policies linked to the knowledge of basics of accounting and knowledge of use of accounting software or ERP. 10,304,095, U.S. Patent and Trademark Office, Washington, DC. 4 No. (2019a, b, c) found in their study that ICT has a significant impact on the auditing practices. Hassan (2020), Ahmed et al. Ibrahim et al. 11 No. 16-29. (2011), E-accounting practices among small and medium enterprises in Ghana, Journal of Management Policy and Practice, Vol. Draijer, C. (2020), Best practices of business simulation with SAP R/3, Journal of Information Systems Education, Vol. Bakr, S.A. (2020), The Adoption of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) in the Kingdom of Saudi Arabia, Doctoral dissertation, Royal Holloway, University of London. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals. Do not find a program that suits the level of a commercial project. 13 No. 4 No. 2, pp. 33 Nos 7-8, pp. Hernandez, A.A. (2020), Exploring the factors to green IT adoption of SMEs in the Philippines, Start-Ups and SMEs: Concepts, Methodologies, Tools, and Applications, IGI Global, pp. Andiola, Masters and Norman (2020) noted that accounting and auditing practitioners in their practicing areas require experience, analytic skills and data visualization skills. 1, pp. Prior to the 21st century, most organizations preferred traditional method of recording accounting transactions, which, of course, is very time-consuming and involves too much paperwork (Kumar, 2020). Replacing traditional accounting paper records with computer-based records brings many advantages, especially for SMEs. Bashorun, M.T., Omopupa, K.T. (2012), Impact of owner's knowledge of information technology (IT) on strategic alignment and IT adoption in US small firms, Journal of Small Business and Enterprise Development, Vol. Thottoli, M.M., Thomas, K.V. (2021), "Knowledge and use of accounting software: evidence from Oman", Journal of Industry - University Collaboration, Vol. 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. 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). (2020), Technological improvement in accounting system through cloud computing, Our Heritage, Vol. Alternatively, other three of the respondents alleged and evidently claimed that there was direct relationship between the theoretical and practical knowledge which is required to adopt software for recording accounting transactions. Amahalu, N., Abiahu, M.F.C. Journal of Industry - University Collaboration, Article publication date: 2 December 2020. Xu, X. 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. 1, pp. Another prominent interviewee opined that [] do not find a program that suits the level of a commercial project. The same has been mentioned by Birt et al. 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. (2020) and Azih (2018) noted that manual accounting systems consist of accounting ledgers prepared using paper, typewriters and calculators. 744-755. This method has been applied by selected accountants who work in SMEs in Oman. Hernandez (2020) and Amidu et al. (2011), Accounting practices of SMEs in Zimbabwe: an investigative study of record keeping for performance measurement (A case study of Bindura), Journal of accounting and taxation, Vol. Accordingly, the accounting profession needs strong basic principles of accounting, especially in theoretical knowledge. In addition, the researchers can study various other challenges that current accounting professionals in SMEs face while using accounting software. 98-111. (2014), Factors affecting the performance of Enterprise Resource Planning (ERP) systems in the post-implementation stage, Behaviour and Information Technology, Vol. 7 No. 1, pp. 7 No. The research is restricted to few variables that have a relationship with the operational practices of selected organizations under SMEs in Oman. 44-61. 146-155. Only a small number of SMEs in Oman know the benefits of available accounting software and ICT adoption. 101-116. 2, pp. 4, pp. 476-482. Baporikar, N. (2020), Strategy for ICT adoption in SMEs, Handbook of Research on Increasing the Competitiveness of SMEs, IGI Global, pp. Ocampo, L., Alarde, R.M.B., Kilongkilong, D.A. Jimoh et al. Professional accountant should also have adequate practical experience to use generalized accounting software such as Tally, Peachtree and QuickBooks. 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. SMEs face lack of ICT skilled employees for adopting accounting software for recording accounting transactions. 649-656. 9, pp. This has discussed the weakness of accountant in implementing accounting software in the organization. (Eds) (2009), Foundations of Mixed Methods Research: Integrating Quantitative and Qualitative Approaches in the Social and Behavioral Sciences, Sage Publications. Jimoh, A.T., Shittu, A.T. and Attah, J.A. The SMEs are categorized according to the number of employees employed. 87-103. Chen, H.J., Yan Huang, S., Chiu, A.A. and Pai, F.C. Hence, improving the level of accounting policies and other related information of SEMS is essential (Yu et al., 2020; Wen, 2020; Zhou, 2010). Thottoli, M.M. 121-221. 16, pp. Birt, J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J. and Bond, D. (2020), Accounting: Business Reporting for Decision Making, John Wiley & Sons, Hoboken, New Jersey. An empirical study in Oman, The International Journal of Accounting and Business Society. 2, pp. (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. 22 No. (2005), Critical information and communication technology (ICT) skills for professional accountants, Meditari Accountancy Research, Vol. It is also essential that one should know the benefits of the application of rules in a given business environment. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The three main parties SMEs, higher educational institutions (HEI) and tax authorities strategize on encompassing the use or adoption of accounting software by accounting professional in SMEs. We still have a vast majority of SMEs in Oman using only books for recording their day-to-day accounting transactions. 10 No. Phyu, K.K. 2, pp. Negative effects of the usage of accounting software are increased cost, lack of education on the benefits of the usage and lack of knowledgeable personnel. Shaffer, K.J., Gaumer, C.J. 3, p. 37. 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. started The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. 19 No. 97-122. 94-115. (2017) expressed their view that the usage of computerized accounting system has shown a marginal increase in profitability of banks compared with when banks were using manual system of accounting. The results have further revealed that the knowledge of customized accounting software or ERP exerts a significant impact on the use or adoption of accounting software in current accounting practices of SMEs. 13 No. 156-176. 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. Jinga, G., Dumitru, M., Dumitrana, M. and Vulpoi, M. (2010), Accounting systems for cost management used in the Romanian economic entities, Accounting and Management Information Systems/Contabilitate si Informatica de Gestiune, Vol. 127-143. 1-11. There are number of literature studies identified that highlighted the importance of the use of ICT or accounting software in SMEs. Rndau, S.M. Taiwo, J.N. (2008), An examination of audit information technology use and perceived importance, Accounting Horizons, Vol. 1, pp. 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. Ghasemi, M., Shafeiepour, V., Aslani, M. and Barvayeh, E. (2011), The impact of Information Technology (IT) on modern accounting systems, Procedia-Social and Behavioral Sciences, Vol. Cpuneanu, S., Topor, D.I., Constantin, D.M.O. 114-131. Another interviewee noted that, [] easy to generate report and track the account and analyze the data this is supported by Birt et al. 2, pp. (2011), Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective, Social Responsibility Journal. Thottoli, M.M., Thomas, K.V. The process of recording accounting transactions requires both theoretical and practical knowledge of accounting principles and accounting software. 3, pp. 9 No. Nikoli, G., Vitenberg, V. and Karanovi, B. Published by Emerald Publishing Limited. 149-169. A total of six accountants in various SMEs were selected as the target respondents as sample size. Cadez and Guilding, 2008; Jalaludin et al., 2011) are in agreement with the results of the approach analysis; in the third phase of the discussion with interviewees, the participants were requested to comment on the results regarding the effect of knowledge of accounting software on various accountants who work in SMEs in Oman. and Besar, N.S.A. Besides, it is suggested for impending studies to use quantitative methods, for instance, case studies specifically on moderators, and each of the independent variables to better comprehend the adoption of accounting software by SME organizations for recording day-to-day accounting transactions. Visit emeraldpublishing.com/platformupdate to discover the latest news and updates, Answers to the most commonly asked questions here, College of Economics Management and Information Systems, Does corporate governance predict firm profitability? Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. 3 No. 33 No. This provides SMEs to select the most appropriate generalized or customized accounting software package. 2 No. Yu, X., Zheng, H., Sun, L. and Shan, Y. 3, p. 5. R1, for example, states, Making daily invoices prepare the general budget of the ministry and assist in facilitating the financial operations of the government by identifying monthly revenues and expenses and sending them to the ministry. Another interviewee (R2) reiterated the importance of knowledge of accounting software, Lack of knowledge of how to use advanced software are the barriers while using such accounting software. Likewise, this result is supported by Oduro (2020), Pillay (2016), who claim that lack of practical knowledge and thus unable to experience the potential benefits of latest technology and strategies to support and boost SMEs in achieving their business operational objectives is the major barrier to ICT adoption. and Chandra, A. This criterion is supported by studies of Ocampo et al. 1, pp. Accounting information systems include both computer software and hardware which help in recording accounting information (Knapp, 2019; Taiwo, 2016; Wessels, 2005) Rapid movement in adoption of information iechnology (IT) by organizations helps to acquire and implement daily accounting operations using computerized accounting software. (2020), Management accounting practices among vietnamese small and medium enterprises, Asian Economic and Financial Review, 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. Some of the records prepared by their accountants were incomplete due to not being able to reach proper decisions by the management. One prominent professional auditor had strong reservations about the [] customize the new international standard of accounting require us to update the ERP and sometime that is not available which require us to change the ERP. Updating recent changes in accounting standards or IFRS in ERP software requires assistance from software vendors. 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). 21-41. 267-284. 1, pp. So, this is consistent with the study of Nikoli et al. (2020) and Amahalu et al. 433 No. (2020) and Everaert et al. This research would be useful to SMEs to enhance the knowledge and use of accounting software among accounting professionals, as the study findings indicated that accounting software and ERP significantly affect efficiency and effectiveness in the field of professional accounting. Moghavvemi, S., Hakimian, F., Feissal, T. and Faziharudean, T.M. []. Another interviewee mentioned that they did not use any programs in their accounting because business was small. You can join in the discussion by joining the community or logging in here.You can also find out more about Emerald Engage. 3, pp. 1, 1717718, pp. Ha, Y.M. Mishina et al. It means that there is a significant and positive relationship between the ICT and the auditing practices of accounting professionals. Jalaludin, D., Sulaiman, M. and Ahmad, N.N.N. The study reveals a number of implications. 21-36. The accountant should acquire additional knowledge of accounting software and generalized enterprise resource plan (ERP) (Draijer, 2020) in order to ensure the companies accounts are recorded as per applicable accounting standards or International Financial Reporting Standards (IFRS). Information communication technology (ICT) has been considered as a major aspect of effective and efficient accounting system and which can leads to increase organizational performance drastically. 1, pp. Chao, C.A. (2020), Accounting outsourcing in small business agribusiness: terms of reference, IOP Conference Series: Earth and Environmental Science, IOP Publishing, Vol. AISs also help to prepare documents necessary for taxation purpose and generate information that support many other organizational tasks. (2016), Information Technology Control and Audit, Taylor & Francis Group, New York. They suggested that the knowledge of Excel should be included in university accounting programs, since Excel is the most frequently utilized software / tool by majority SMEs. (2020), The effect of system quality and information quality on the satisfaction of user enterprise resource planning-system application and product in data processing (ERP-SAP) with perceived usefulness as a variable moderating in PTPN III (persero) unit of labuhan, International Journal of Public Budgeting, Accounting and Finance, Vol. Thottoli et al. and Maryanti, E. (2020), Does corporate governance predict firm profitability? Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. 2, pp. It manages all its accounting in purchases, sales, profits, losses and other related project. This result is consistent with some of the previous studies (Turner et al., 2020; Janvrin et al., 2008; Hostrom and Hunton, 1998). 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. 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. (2018) found that the use of Excel in accounting areas such as audit, tax, advisory and corporate is considered as important by majority of small organizations. Accountants should have certain percentage of knowledge in the realm of traditional/old financial accounting practice. Wessels, P.L. 768-776. Sami, M. (2011), Quality of information as strategic factor in accounting information system (AIS) towardsbetter organizational performance, JRMSI-Jurnal Riset Manajemen Sains Indonesia, Vol. 1530-1535. These are important, but data analytic skills are more important than data visualization skills. (2019), Effect of board size and duality on corporate social responsibility: what has improved in corporate governance in Asia?, Journal of Accounting Science, Vol. 121-135. Blankley, A., Kerr, D. and Wiggins, C. (2019), An Examination and analysis of technologies employed by accounting educators, The Accounting Educators' Journal, Vol. (2020), Impact of financial inclusion on performance of banks in Nigeria, Fountain University Osogbo Journal of Management, Vol. (2015) that computers provide accurate calculations and smart reports such as financial statements, cash flow statements and various budgets. 347-358. This leads SMEs not meeting their business goals (Alhatabat, 2020). 12 No. and Vongurai, R. (2020), Impacts on adaptation intention towards using accounting software in terms of technology advancement at work in Myanmar, AU-GSB e-Journal, Vol. (2012) and Ruivo et al. 1. (2006) found that some SMEs are facing issues managing their accounting tasks. 28, pp. 10, pp. Arcega, C.K., Datinguinoo, E., Guerra, J., Guno, C., Mayuga, H.J., Villamena, E. and Manongsong, J.L. Cadez, S. and Guilding, C. (2008), An exploratory investigation of an integrated contingency model of strategic management accounting, Accounting, Organizations and Society, Vol. 1008-1025. 425-438. and Ahmed, E.R. The main role of accountant is to provide service for entry process financial transactions and generation of financial reports. Over the years, scholars have also found some of the major difficulties faced by small and medium enterprises (SMEs) are incomplete records, lack of finance, staff inexperience, poor power supply, among others (Cpuneanu et al., 2020; Chhabra and Pattanayak, 2014). The latest updates should be incorporated in the accounting software as and when required. (2020) and Amanamah et al. 5 No. (2017) and Kapurubandara and Lawson (2006), and was used to analyze and investigate to qualify SMEs for the purpose of the current study. (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. 7 No. Bui, N.T., Le, O.T.T. 244, p. 118712. (1998), New forms of assurance services for new forms of information: the global challenge for accounting educators, International Journal of Accounting, Vol. 16 No. Further, most SMEs outsource majority of their accounting services. 1, pp. (2016), Effect of ICT on accounting information system and organisational performance: the application of information and communication technology on accounting information system, European Journal of Business and Social Sciences, Vol. (2020) and Rahman et al. This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. 68 No. 7, pp. To choose the required respondents for the survey, this study has used a purposive sampling method to make ease of estimation procedure (Teddlie and Tashakkori, 2009). Ashrafi and Murtaza (2008) in their study provided that only a very a smaller number of SMEs in Oman are aware of the available accounting software and its adoption. 907-926. Ogundana, O., Okere, W., Ayomoto, O., Adesanmi, D., Ibidunni, S. and Ogunleye, O. (2018), The role of accounting information in the success of small and medium enterprises (SMEs) in Zimbabwe: a case of Harare, Journal of Business and Management (DRJ-JBM), Vol. 18 No. 2, pp. Ashrafi, R. and Murtaza, M. (2008), Use and impact of ICT on SMEs in Oman, Electronic Journal of Information Systems Evaluation, Vol. (2015), The importance of record keeping to the growth of Small and Medium Scale Enterprises (SMEs) in Zimbabwe, Corporate Ownership and Control, Vol. and Dahiru, G. (2020), Cloud computing and academic libraries in Nigeria, Handbook of Research on Digital Devices for Inclusivity and Engagement in Libraries, IGI Global, pp. On this point, the interviewee respondent exemplified that Currently we use a special notebook to record transactions. Accounting software is a major instrument in accounting information systems (AISs), offering timely, accurate and reliable information. Amanamah, R.B., Morrison, A. and Asiedu, K. 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