The Impact of Accounting Software Characteristics on Organizational Performance: The Context of Kosovo’s SMEs

Globalization in the growth of the world economy encouraged companies all over the world to compete in the global market that are leading to the emergence of a new series of accounting challenges such as multiple currencies and to follow a multitude of accounting and tax rules. Digitalization of accounting is one of the most effective solutions to many challenges of businesses around the world, thus facilitating the work in the preparation of financial and non-financial information, managing of inventory, cash, accounts receivable and other assets, managing liabilities such as payable accounts, taxes and salaries, managing the time and facilitation of procedures, thus influencing the increase of business performance and better decision making. The growing demand for advanced accounting software is increasing every day by businesses, especially commercial and manufacturing, but also service and non-profit businesses. Adoption of accounting software becomes the key factor in determining the survival and success of an organization. Therefore, the purpose of this paper is to investigate the impact of accounting software on various businesses in Kosovo, thus focusing on some features of accounting software, such as: efficiency, reliability, ease of use, data quality and accuracy on organizational performance. Primary data were employed and collected through a questionnaire. Obtained data were analyzed using the SPSS Software Package. The overall research findings of the study indicates that there is a positive significant relationship between characteristics of accounting software and business performance