| dc.description.abstract | This study examines the role of Accounting Information Systems (AIS) in preventing financial fraud among Small and Medium Enterprises (SMEs) in Bangladesh. Using a quantitative survey approach, primary data were collected from 50 SME owner-managers, accountants, and finance officers in Dhaka. A structured questionnaire was used to measure AIS adoption levels, internal control effectiveness, fraud incidence, and barriers to AIS implementation. The data were analysed using descriptive statistics, Pearson correlation analysis, and multiple regression analysis. The findings reveal that higher AIS adoption is significantly and negatively associated with fraud incidence (r = -0.61, p < 0.01), and that internal control strength is the most powerful predictor of fraud prevention outcomes (β = -0.42, p < 0.01). Financial constraints, skills shortage, and infrastructure limitations were identified as the primary barriers to effective AIS adoption. The study concludes that AIS represents a critical technological mechanism for fraud prevention in the Bangladesh SME sector, and provides practical recommendations for SME owners, policymakers, and accounting practitioners. The findings contribute original empirical evidence to a largely under-researched area in the context of developing economies. | en_US |
