The research problem is subdivided into the following research questions: u What are the requirements for accounting information in SMEs? u What are the factors that influence accounting information requirements in SMEs? u What is the impact of the different level of IT sophistication on information processing capacity in SMEs? u To what extent does information processing capacity match the accounting information requirements of SMEs? o What are the factors that influence the alignment between accounting information requirements and information processing capacity in SMEs? a What is the impact of the alignment between accounting information requirements and information processing capacity on the success of IS implementation of SMEs? u What is the impact of the alignment between accounting information requirements and information processing capacity on the overall performance of SMEs? o What is the relationship between IS success and performance of SMEs?
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