Technology Readiness in SMEs: Accounting Information Systems, Knowledge Management Capabilities, and Innovation

Abstract

Technological readiness (TR) is weakly accepted by most small and medium-sized (SMEs) companies in Iraq because scare of using new technology. The level of use of accounting information systems (AIS), knowledge management capabilities (KMC), and innovation is not at the required level among Iraqi SMEs, which is considered a possible factor in poor performance. This study looks at technological readiness as an important factors encourage to using AIS, KMC, and innovation to improve organizational performance in Iraqi SMEs. A review was conducted to collect relevant information to identify the gaps in these factors. This study was also considered by two main theories: resource-based view and dynamic capabilities. The results show that SMEs should qualify for any cognitive and technological development and pay more attention to using a high level of these factors. In order to make optimal decision.