Training in Accounting Information Systems for Users’ Satisfaction and Decision Making

Abstract

The accounting profession is undergoing a period of rapid changes. Its concepts and theories are important. However, changes related to information technology seem to be gaining more relevance. This requires training, which is frequently seen as an expense, rather than an investment, in many organizations. The aim of this study is to examine the relationship between training in the use of accounting information systems, and its impact on their users’ satisfaction and decision-making processes. The empirical work was carried out in Small and MediumSized Enterprises located in the northeastern region of Mexico. Perhaps the main contribution to knowledge is the fact that training does not seem to be helping employees develop new informatics skills because of different reasons. However, the results suggest that they appear to make use of their own skills to obtain satisfaction and make more and better decisions, which in turn benefit themselves and their organizations.