SMEs also have a lack of experienced internal accounting and IT experts (see, for example, Gable & Raman 1992; Mitchell et al. 2000; Ravarini et al. 2002). This often results in a lower level of awareness and understanding of the importance of accounting information and also the capability of IT to generate the information. This in turn inhibits SMEs from adopting strategic accounting information and technologies. Hence, the research model also includes internal expertise as a factor that might influence AIS alignment in SMEs. The existence of accounting staff may help SME owners/managers to understand the importance of accounting information in monitoring their financial performance, whilst IT staff may assist them in identifying the right
technology to generate the required information