THE EFFECT OF USAGE AIS ON SMALL BUSINESS PERFORMANCE IN MUGADISHO-SOMALIA

The purpose of this study is to investigate how the Accounting Information System (AIS) affected the performance of small businesses. The study's particular goals were to determine how top management support, usefulness, and ease of use were impacted by AIS, a tool used to analyze small business performance in Mogadishu, Somalia. Theoretical Framework: "Meta-theory" describes how the technical, organizational, and cognitive approaches are combined and integrated to provide an all-encompassing model for AIS research.  Design, Methodology, and Approach: The population of the study comprised small businesses in the Bakaro market that focus on retail, electronics, and clothes. The main data for this investigation were gathered manually using a questionnaire. Non-probability sampling was employed, and the data were subjected to regression and correlation analyses using SPSS software. The investigation's methodology was survey design. Findings: The results of this study demonstrate a direct relationship between accounting information systems and business performance, suggesting that access to trustworthy accounting data improves organizational effectiveness. Hence, the accounting information system may have an impact on how Somalia's businesses operate economically. Research practical and social implication: The ease of use, usefulness, and support management of the accounting information system are enormous benefits for the economy, businesses, and organizations. A constant supply of precise and trustworthy data is necessary for the economy to grow. The biggest factor increasing the entire worth of a firm is performance management. The paper recommends that firms integrate accounting information systems into their daily operations to increase future sales and profitability and Given that accounting information systems (AIS) facilitate the development of analytical comparisons, also governments should establish comprehensive, universal training facilities for small businesses. Originality/Value: This approach identifies a strong correlation between organization science, technology, and cognitive functions. A variety of AIS technologies, such as databases, expert systems, and decision support tools, can be utilized to address accounting-related issues. As such, the cognitive and organizational demands of the activity must be considered while selecting and applying these tools. A variety of AIS solutions are necessary because AIS users encounter several problems and organizational limitations.