It appears that rapid development of technology have significantly influenced and firms of developed countries what
appears in their trend for evaluation of working processes in enterprises of all sizes without excluded also SMES,
changing mainly the processing transaction process and also influencing in the processes of information accounting
system of the enterprise.
Because of a very important role that AIS has for the management of operation and activity of the firm, did these
applications very important for Albanian SMEs especially recent years, despite these information systems are spread
over the world long time ago.
However implementation of AIS results to be a high cost project for developed countries look like Albania such
implementation is not expensive in proportion with business profits generated from application wit effectiveness of this
information system, but the lack of consciousness from Albanian SMEs and particularly of owner-managers for all factors
that influence in the success of this implementation is making harder this process and maybe more expensive and less
effective.
What is clear from study results about implementation in retail business is the fact that through implementation ofAIS software businesses intend to solve only specific problems which are accumulated and are made obstacle for the
normal flow of their operations, so owner-managers in the moment that decide to implement an AIS for their transaction
cycle do not analyze a full plan to precede the effective implementation of accounting software. In these problems that
businesses hurry up to solve through accounting software which more important are stock review, sale prices, or daily,
weekly and monthly estimation of sales.
However, what I suggest and prove based on the experience and findings of this study is importance that has the
large study of implications and other factors that influence in implementing of accounting software in SMEs of retail sector
in Albania, for the fact itself that identification end evidence of tem forecast not only problems in effectiveness of AIS, but
testify further other complexities in firm organizing which also witnesses also for phase or life cycle of firm itself.
Also, in many cases seem like the firms have acute shortage of knowledge for necessary hardware for
implementation of AIS. Businesses hesitate in investment for hardware and the money spent for hardware are evaluated
as excess cost, also accounting and financial wisdom and knowledge between owner-managers in retail business
significantly vary.
Lack of vision for planning hardware brings problems in working speed of AIS and increase spent time for
processing of many transactions mainly sale process, causing dissatisfaction to the clients and firms itself. At the same
time in short-term periods firms obligated to invest again in hardware equipments.
The plan for AIS implementation is skipped by the firm plans and so this process is planned from local software
vendor itself before the project starts, so businesses should concept as an advantage that the vendor offers, even though
they still hesitate in following and execution of an implementation plan. Culture of these firms is a key factor that influence
in negative translation of implementation plan with the initiative of the vendor, representing it as seller initiative to realize a
bigger value of selling from this project.
Another hypothesis which should be considered in future studies is related to the attitude that AIS vendors hold
regarding the standards of their clients’ hardware before AIS implementation.
Precisely regarding this subject is recommended that marketing and sales personnel of software companies should
spend more time with their clients to inform and to make them more conscious regarding the importance and standards of
hardware where should be implemented AIS software, should be orientated stronger and develop more marketing
functions and not to focus only to final selling process.
Forecast of monetary values for the implementation plan process of accounting software is another problem of
retail business which also shows for problems in financial management practices regarding the planification in the
business.
At the same time implementation of AIS influence also in the reorganization of many working processes in
businesses, even though look like few businesses continue to analyze working processes even on AIS postimplementation
period.
Existence of a local retail and service store is very important for effective implementation of AIS from businesses,
because after the business culture this is evaluated as guarantee for readiness of maintenance service and later support.
Also, other hypothesis and proposals for future studies should be raised about:
• Influence of AIS in organizing of processes, activities, operations and works of the firm.
• Trend of the firm for not changing.
• Division of the functions of AIS implementation project between software companies and local software
vendors
• The significance of the spread of local software vendors for AIS Implementation in SMEs in Different regions
• With separating of the duties, responsibilities, authority and information circulation in businesses.
• Centralized decision and style of owner-managers decision of SMEs what looks as a problem that appears in
this study regarding the main role of owner-managers in taking decision for implementation of AIS in firm?
This research is organized through a qualitative research approach, and as such has its limitations as following:
• The study is orientated only in one sector and precisely in retail business and as not reflected and explored
other sectors of business which have also implemented AIS software for practice and activity of their
businesses.
• Also the regional character raises another limit of the study including only firms that operate in Vlore region. .
• Questionnaire is distributed in a limited number of retail businesses because of its qualitative approach,
although firms included in the study are healthy representatives of this sector from selling volume and function
duration point of view of them in the market.
However, this study is also important because of: