Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland

Notwithstanding its sectoral importance to wealth creation and employment, research on the role of management accounting in small medium-sized enterprises (SMEs) is limited. This paper first examines perceptions chief financial officers (CFOs) impact information technology (IT) tools practices (costing, budgeting, performance management). Secondly, it how CFOs perceive these are affecting their SMEs. The study based a survey Irish We propose conceptual model relationships. use partial least squares (PLS) analyse data from 109 participating CFOs. results show significant positive relationship between IT all three practices, along with support for impacting