{\rtf1\ansi\ansicpg1252\deff0\nouicompat\deflang1033{\fonttbl{\f0\fnil\fcharset0 Calibri;}} {\*\generator Riched20 10.0.19041}\viewkind4\uc1 \pard\sa200\sl276\slmult1\f0\fs22\lang9\par ABSTRACT \par This study examines the adoption and impact of Accounting Information Systems (AIS) on small \par and medium-sized enterprises (SMEs) in Dar es Salaam, Tanzania, with a focus on how AIS can \par enhance operational efficiency and foster business growth. The research has three primary \par objectives: assessing the current level of AIS adoption among SMEs, identifying factors \par influencing this adoption, and analyzing the impact of AIS on business performance. A cross\par sectional research design was employed, utilizing structured questionnaires to collect data on \par firm characteristics, including size, owner education, market experience, business association \par membership, and AIS usage. now add some numbers. A total of 200 SMEs were selected using a \par multistage sampling approach, ensuring diverse representation across various sectors and \par business sizes. Descriptive statistics were applied to evaluate the level of AIS adoption, while \par logistic regression analysis was employed to identify the factors influencing this adoption. \par Additionally, Pearson correlation analysis quantified the relationship between AIS usage and \par overall SME performance. The findings reveal varied degrees of AIS adoption, with some SMEs \par fully integrating these systems into their operations, while others face financial and knowledge \par constraints that limit usage. Larger firms, owners with higher education and experience, and \par those involved in business associations demonstrated a greater likelihood of adopting AIS. \par Notably, an inverse relationship was identified between market experience and AIS adoption, \par suggesting that more experienced owners may be hesitant to transition from traditional practices. \par Furthermore, the analysis highlighted a positive correlation between AIS adoption and improved \par business outcomes, including increased profitability, customer satisfaction, and productivity. To \par mitigate the challenges surrounding AIS adoption, the study recommends targeted training \par programs, financial support initiatives, awareness campaigns, and the establishment of peer \par networking opportunities. These strategies aim to facilitate the adoption of AIS, particularly \par among smaller SMEs, enabling them to harness technology for improved financial management \par and enhanced competitiveness in an increasingly complex business landscape. \par }