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Author

H. Kareem

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Open access Jul 2026

Factors influencing the utilization of accounting information systems in Iraqi SMEs: a structural equation modeling analysis

This paper investigates the impact of internal factors, such as information technology readiness and owner/manager commitment, and external factors, such as regulatory support and competitive pressure, on the use of accounting information systems (AIS) levels among Iraqi small and medium-sized enterprises (SMEs). A q...

H. Kareem, Mohammed Dauwed, A. Aldujaili · 0 citations

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