APPLİCATİON OF ACCOUNTİNG INFORMATİON SYSTEMS İN AZERBAİJAN: A RESEARCH ON SMALL AND MEDİUM ENTERPRİSES

Abstract

The modern economic environment requires the rapid integration of digital technologies into business operations to ensure market sustainability and competitiveness. Small and medium enterprises in Azerbaijan play a pivotal role in diversification of the non-oil sector and employment generation. This study comprehensively analyzes the implementation level, structural architecture, and managerial impact of Accounting Information Systems within local small and medium enterprises. The research highlights the primary driving factors for automation, such as the digitalization of tax administration, electronic invoicing, and real-time cash register tracking systems introduced by the state authorities. Furthermore, the paper evaluates the direct effects of automated environments on financial transparency, optimization of asset structures, efficiency of working capital, and operational speed. It also addresses the critical barriers local enterprises face, including financial limitations, high software licensing costs, and a significant shortage of qualified digital accounting personnel. Ultimately, strategic recommendations are proposed to enhance the digital maturity of small firms through government subsidies, digital grants, and regional capacity-building training programs.