International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 9, Issue 9 (September 2022), Pages: 85-95

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 Review Paper

 Accounting systems, performance, and market orientation in Saudi Arabia SMEs

 Author(s): Rim Zouaoui 1, *, Mohamed Ali Brahim Omri 2, Rabeb Hamdi 1

 Affiliation(s):

 1Marketing Department, Northern Border University, Arar, Saudi Arabia
 2Accounting Department, Northern Border University, Arar, Saudi Arabia

  Full Text - PDF          XML

 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0000-0002-0554-6147

 Digital Object Identifier: 

 https://doi.org/10.21833/ijaas.2022.09.011

 Abstract:

The main purpose of this paper is to test the impact of Market Orientations (MO) on the performance of Small and Medium Enterprises (SMEs) in Saudi Arabia. More specifically, first, we examine the relationship between MO and Management Accounting Systems (MAS) use. The use of MAS is known to affect performance. Second, we study the role of Accountants’ Participation in Strategic decision-making (ACCPS) applied in the relation between MO and MAS use. The data was collected via an electronic questionnaire distributed among a sample of managers operating in Saudi Arabia SMEs. The hypotheses were tested using structural equation modelling with data collected from 251 randomly selected SMEs. The results reveal that the MAS mediates the effect of market orientation on firm performance. They also indicate that the interaction among Market Orientations (MO) and Management Accounting Systems (MAS) use is increased by raising the Accountants' Participation in Strategic decision-making (ACCPS), which confirms a positive effect of the moderating variable. The implication of this research is to help Saudi companies achieve higher performance from MO (marketing variable) through the usage of accounting business processes (accounting variables).

 © 2022 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords: Accountants' participation, Management accounting systems, Market orientation, Performance, Saudi Arabia

 Article History: Received 20 March 2022, Received in revised form 12 June 2022, Accepted 13 June 2022

 Acknowledgment 

No Acknowledgment.

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Zouaoui R, Omri MAB, and Hamdi R (2022). Accounting systems, performance, and market orientation in Saudi Arabia SMEs. International Journal of Advanced and Applied Sciences, 9(9): 85-95

 Permanent Link to this page

 Figures

 Fig. 1 Fig. 2 Fig. 3

 Tables

 Table 1 Table 2 Table 3 Table 4 Table 5 Table 6 Table 7 Table 8 Table 9

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