Theoretical underpinnings of the relationship between accounting information systems and organisational performance in SMEs: a multi-paradigmatic approach applied to the Senegalese context

Abstract

The influence of the accounting information system (AIS) on the performance of small and medium-sized enterprises (SMEs) remains a theoretically fragmented subject. The literature draws upon – most often in isolation – resource-based theory, contingency theory, the socio-technical approach, neo-institutionalism or agency theory, without always clarifying the relationship between these frameworks, to the detriment of the cumulative body of knowledge on the subject. We propose to construct, based on a narrative and thematic review of the literature, an integrative theoretical framework for the AIS-performance relationship, applied to the specific context of Senegalese SMEs, a significant proportion of which remain rooted in the informal sector. Having clarified the concepts of SMEs, accounting information systems and organisational performance, and having reviewed the state of the art of available empirical research on this relationship in Africa, we propose a multi-paradigmatic interpretation of the relevant theoretical frameworks. We demonstrate that resource-based theory and the socio-technical approach form a complementary explanatory core, insofar as they account for both the strategic value of the accounting information system and the social conditions under which it is adopted by managers, whilst contingency theory, neo-institutionalism and agency theory provide peripheral insights into the conditions and motivations for its adoption. This analysis leads to an integrative conceptual model articulating three general propositions linking the AIS to the commercial, financial and operational performance of SMEs, broken down into sub-propositions distinguishing between the production and the actual use of accounting information. Finally, we discuss the scope of this framework for future empirical research as well as its limitations, notably its exclusively conceptual nature, and propose avenues for empirical validation in the Senegalese context.

Keywords: accounting information system; organisational performance; Senegalese SMEs; resource-based theory; socio-technical approach.

Received Date: June 19, 2026

Accepted Date: July 10, 2026

Published Date: August 01, 2026

Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/891