Exploring The Role of Management Accounting ‎InformationSystems in Enhancing Performance of Small ‎and MediumSized Enterprises (SMES) in East Africa: A ‎Critical Analysis

  • Authors

    https://doi.org/10.14419/fkng8h91

    Received date: December 4, 2025

    Accepted date: December 19, 2025

    Published date: March 10, 2026

  • Digital Transformation; East Africa; Financial Performance; MAIS; SMEs

  • Abstract

    This is an exploratory empirical study exploring the use of Management Accounting Information ‎Systems (MAIS) and its impact on the performance of SMEs in East Africa (Kenya, Uganda, ‎Tanzania, and Rwanda). While the use of digital accounting tools to improve financial ‎management is increasingly accepted, original empirical data on this topic remains limited in East ‎African countries.‎

    This paper uses raw data collected in 2025 from a survey of 51 SMEs and analyzes it using ‎descriptive statistics and topic coding. The results show that SMEs adopting MAIS primarily focus ‎on survival-related functions, with approximately 65% of adopters using budgeting functions to ‎adjust cash flow and 53% using budgeting functions to adjust costs. Growth-oriented SMEs are ‎more willing to use this technology, while major barriers to adoption include high costs, unstable ‎infrastructure, and insufficient digital literacy, particularly in rural areas.‎

    The findings reveal contingency benefits arising from firm maturity, complementing contingency ‎theory that emphasizes the survival needs of emerging economies. This article provides ‎policymakers and practitioners with actionable recommendations for modular, cost-effective ‎Management Accounting Information Systems (MAIS) to improve the performance of small and ‎medium-sized enterprises (SMEs)‎.

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  • How to Cite

    Yuanying, L. ., & JOHAR , D. J. B. . (2026). Exploring The Role of Management Accounting ‎InformationSystems in Enhancing Performance of Small ‎and MediumSized Enterprises (SMES) in East Africa: A ‎Critical Analysis. International Journal of Accounting and Economics Studies, 13(2), 464-471. https://doi.org/10.14419/fkng8h91