This study aims to investigate the relationships between e-accounting characteristics and the performance of Iraqi SMEs in Baghdad, as well as the mediating effect of the internal control system. The conceptual framework is based on the technology acceptance model (TAM), stewardship, and stakeholder theories. The random sampling technique is utilized to selects the owners of SMEs to participate in the survey. Further, Smart PLS was used to analyse data that were retrieved from 345 questionnaires. Variables of the research include the information quality, cost reduction, fast decisionmaking, and easy-to-use characterize the operational dimension of e-accounting. The findings indicate the information quality is the highest level (M=4.49), followed by easy to use (M=4.19), fast decision making (M=4.18), and cost reduction (M=4.03). The main finding in this study reveals a significant effect of e- accounting characteristics on the performance of SMEs. Furthermore, the e-accounti.....

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