AbstractThe development of an effective Accounting Information System (AIS) has a great impact on the performance and operational effectiveness of organizations where management needs consistent and accurate information in making decisions. However, the important determining variables that drive the suitability of the information needed as offered by AIS, particularly in SMEs, have yet to be thoroughly defined. As a result, AIS's effectiveness in Malaysian SMEs remains unattended. This concept paper examines how the effectiveness of AIS will affect the performance of Small and Medium Enterprises (SMEs) in Malaysia. In addition, this paper conceptualizes the influence of information quality, service quality, and system quality on the effectiveness of AIS with regard to organizational performance. It is an attempt to develop a conceptual model to determine the effectiveness of AIS in SMEs on their performance. Choosing an effective AIS will help SMEs and other organizations contribute to economi.....