Amahalu, N., Abiahu, M.F.C. 3, p. 223. Jimoh et al. Ibrahim et al. (2006) found that some SMEs are facing issues managing their accounting tasks. The enhanced use of accounting software has changed the accounting process, which involves transactional entry, data storage and preparation of financial statements and related information, and has an impact on the decisions of stakeholders who use financial statements for various purpose. This suggests the best way to enrich self-confidence in work environment. (2015) that computers provide accurate calculations and smart reports such as financial statements, cash flow statements and various budgets. 2, pp. 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. 156-176. 12 No. 149-169. 24, p. 73. and Marin-Pantelescu, A. This study has used qualitative approach. 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). Most of the accounting software are user-friendly for accountants, which resulted in functioning of accounting tasks on a daily basis, in a timely manner and accurately (Xu, 2020; Fowzia and Nasrin, 2011; Musa and Abu, 2005). 68 No. 2, pp. The respondents indicated that these determining aspects, which have been stated, have played a very serious role in determining selection and use of accounting software structure for accounting in various SMEs in Oman, thus enhancing the accounting practices. 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. They also suggested that training programs must be organized to alert managers to understand the importance of maintaining proper books of accounts using computer. 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. There are number of literature studies identified that highlighted the importance of the use of ICT or accounting software in SMEs. 1, pp. 125-138. 1, pp. 11, pp. Damak-Ayadi, S., Sassi, N. and Bahri, M. (2020), Cross-country determinants of IFRS for SMEs adoption, Journal of Financial Reporting and Accounting, Vol. (2020), Management accounting practices among vietnamese small and medium enterprises, Asian Economic and Financial Review, Vol. 425-438. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Most of the respondents (three out of six) agreed that the aspects, namely, theoretical and practical knowledge of accounting software and knowledge of using accounting software such as Tally/ Quick Books/ Peachtree/ ERP/ Generalized accounting software/ Excel/ and so forth among accounting professionals of SMEs in Oman were considered as vital contributors which lead to practical use of accounting software among SMES in Oman.
4 No. Huy, P.Q. 4, pp. 1, pp. (2011), E-accounting practices among small and medium enterprises in Ghana, Journal of Management Policy and Practice, Vol. 23 No. These and many more difficulties are encountered while using the traditional method of recording of accounting transactions, which has given birth to ICT (Turner et al., 2020; Nyathi et al., 2018). 98, p. 101982. (2017), Comparative analysis of computerized accounting system and manual accounting system of quoted Microfinance Banks (MFBs) in Nigeria, International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 3, pp. 7 No. 529-537. 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.
1-11. On this point, the interviewee respondent exemplified that Currently we use a special notebook to record transactions. 8 No. 226-243. 2, pp. Further, most SMEs outsource majority of their accounting services. 1, pp. 2, pp. 1, pp. Bui et al. Organization with less than 10 employees is considered as a micro organization or enterprise. (2014), Factors affecting the performance of Enterprise Resource Planning (ERP) systems in the post-implementation stage, Behaviour and Information Technology, Vol. 01-15. Ashrafi, R. and Murtaza, M. (2008), Use and impact of ICT on SMEs in Oman, Electronic Journal of Information Systems Evaluation, Vol. Rndau, S.M. 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. Zhou, L. (2010), The research on issue and countermeasures of accounting information of SMEs, International Journal of Business and Management, Vol. The primary finding increases the importance of ICT knowledge and use or adoption of accounting software by SMEs for accounting literature. 361-368. (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. 5 No. Ibrahim et al. Mustafa, M.R. 2, pp. 16 No. companies services business drive confidence paths need (2011), Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective, Social Responsibility Journal. 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). Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. The research is restricted to few variables that have a relationship with the operational practices of selected organizations under SMEs in Oman. This was one of the barriers of economic growth of China. Mishina, Z.A., Kozlov, S.N., Sidorova, N.P., Makarychev, V.A., Makushev, A.E. Ganyam, A.I.
Thottoli, M.M., Thomas, K.V. 98-124.
1, pp. 11 Nos 1-2, pp. Usually, the result of the semi-structured discussions with respondents was consistent with and validated the qualitative findings presented, which found that all aspects (customized accounting software) had significant impact on practices among accounting professionals in various SMEs. Bashorun, M.T., Omopupa, K.T. (2012), Competitive advantages through IT innovation adoption by SMEs, Socialins technologijos/Social Technologies, Vol. Andiola, Masters and Norman (2020) noted that accounting and auditing practitioners in their practicing areas require experience, analytic skills and data visualization skills. 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).
AISs also help to prepare documents necessary for taxation purpose and generate information that support many other organizational tasks. (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. Alhatabat, Z. 1530-1535. Further, this study can be extended to categorize SMEs into partnership, LLP and sole proprietorship and evaluate the effectiveness and efficiency of using accounting software or ERP with traditional method of recording accounting transactions. 2, pp.
1065-1081. As there are no specific studies that examine the knowledge and use of accounting software among SMEs in Oman, there is no clarity regarding the accounting practices that accountants follow in an ICT-enabled or accounting software environment. 44-61. 5, pp. 3 No. When we asked them about the theoretical and practical knowledge about accounting software, three of the interviewees (professional accountants in SMEs) conclude that the use of computerized accounting software / ERP is easy since it reduces the work of preparing financial statements, budgets, cash flow statements and so on. 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. 21-51. (2020) and Arcega et al. Wadesango, O.V. 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. 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. The latest updates should be incorporated in the accounting software as and when required. (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. An organization employing between 50 and 250 employees is considered as medium-sized organization or firms. This accounting software or ERP should support majority of local SMEs in Oman. Imparting knowledge of the accounting software to the employees will be reinforced so that they use computerized accounting. As per the limited knowledge of the researcher, there are no previous qualitative study that used and empirically examined the relationship between knowledge and use of accounting software among accounting professionals of SMEs in Oman. This method has been applied by selected accountants who work in SMEs in Oman. Professional accountant should also have adequate practical experience to use generalized accounting software such as Tally, Peachtree and QuickBooks. 13 No. 1, pp. (2020), The impact of ERP system's adoption on management accounting practices in the Jordanian manufacturing companies, International Journal of Business Information Systems, Vol. 10 No. and Esmero, A. (2004), Benefits of computerized accounting information systems on the JIT production systems, ukurova niversitesi Sosyal Bilimler Enstits Dergisi, Vol. (2017) and Kapurubandara and Lawson (2006), and was used to analyze and investigate to qualify SMEs for the purpose of the current study. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study. (Eds) (2009), Foundations of Mixed Methods Research: Integrating Quantitative and Qualitative Approaches in the Social and Behavioral Sciences, Sage Publications. 4, pp. 2 No. (2020), The study of problems moving from the unified accounting system to the international accounting standards, International Journal of Multicultural and Multireligious Understanding, Vol. and Bradley, K.P. 8, pp. and Ahmed, E.R. The rationale for selecting the respondents was their experience and basic knowledge in accounting and accounting software and their practical knowledge and its applications within the selected SMEs in Oman. This provides SMEs to select the most appropriate generalized or customized accounting software package. 33 No. Chao, C.A. The SMEs are categorized according to the number of employees employed. started 1, pp. Lee, L., Kerler, W. and Ivancevich, D. (2018), Beyond Excel: software tools and the accounting curriculum, AIS Educator Journal, Vol. 64, pp. (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. 1 No. 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. So, this is consistent with the study of Nikoli et al. 121-135. Thottoli, M.M. 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.
Some of the interviewees, who had sole proprietorship and partnership, based on their experience suggested adopting ERP systems in their organization for recording large and complex transactions. 11 No. 768-776. 1-7. 16-29. Cpuneanu, S., Topor, D.I., Constantin, D.M.O. 16, pp. 9 No. 24-39. Further, software consultants should also know current accounting and tax regulations issued by government to develop customized accounting software for Omani SMEs. 3, p. 37. Janvrin, D., Bierstaker, J. and Lowe, D.J. 744-755. and Maryanti, E. (2020), Does corporate governance predict firm profitability? Cadez, S. and Guilding, C. (2008), An exploratory investigation of an integrated contingency model of strategic management accounting, Accounting, Organizations and Society, Vol. Chhabra, K.S. Damerji, H. (2020), Technology Readiness Impact on Artificial Intelligence Technology Adoption by Accounting Students, Doctoral Dissertation, University of La Verne. (2020) and Ashrafi and Murtaza (2013), which found that the knowledge of accounting principles and accounting software leads to the adoption of accounting software in SMEs. 28 No. Draijer, C. (2020), Best practices of business simulation with SAP R/3, Journal of Information Systems Education, Vol. 98-111. 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. Chen, H.J., Yan Huang, S., Chiu, A.A. and Pai, F.C. 11 No. Anderson et al. (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. 
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