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What are the key factors that influence the implementation and usage of an Accounting Information System in business age? 


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Business age plays a significant role in influencing the implementation and usage of an Accounting Information System (AIS). Factors such as individual skills, user involvement, internal control, organizational culture , time constraints, financial constraints, and external expertise constraints , and educational level, accounting training are crucial in determining the effectiveness of AIS in different business age scenarios. Additionally, the organizational culture within a company can shape managers' decision-making behavior regarding AIS implementation . Understanding these factors is essential for Small and Medium-sized Enterprises (SMEs) to leverage AIS effectively, especially in regions like Bandung, Indonesia, and Gowa Regency, Indonesia, where studies have been conducted to analyze these influences.

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Business age positively influences the implementation of Accounting Information Systems in SMEs. Older businesses tend to benefit from more experience and stability, enhancing system adoption and usage.
Organizational culture and information systems play crucial roles in influencing the implementation and usage of Accounting Information Systems in business age by shaping decision-making and system effectiveness.
Business age, along with business scale and accounting knowledge, positively influences the use of accounting information systems in MSMEs, as per the study conducted in Somba Opu District, Gowa Regency.
Key factors influencing the implementation and usage of an Accounting Information System include individual skills, user involvement, internal control, and organizational culture, as per the research findings.

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