Haitham Mohsin Kareem, Khairul Azman Aziz, Ruhanita Maelah, Yusasniza Mohd Yunus, Mohammed Dauwed
Small and medium enterprises (SMEs) in Iraq encounter substantially greater problems and challenges that increase their risk of low performance and failure. The low level of use of accounting information systems (AIS), knowledge management capabilities (KMC), and innovation that are being used in these SMEs indicates one possible cause of their poor performance. Due to a lack of studies that looked into the inter-relationships of all three factors concerning SMEs’ organizational performance. Therefore, the aim of the study is to determine the validity and reliability of the questionnaire concerning the use of AIS, KMC, and innovation in Iraqi SMEs. A pilot study was conducted with 32 participants from Iraqi SMEs to prove that the instrument was reliable and free of errors. Two steps were performed, first, the validation phase with experts in relevant fields to verify the questionnaire. All their recommendations were taken into consideration and followed before the second step, which was conducting a pilot study to test the reliability of the instrument. The data collected were analysed using exploratory factor analysis (EFA) and Cronbach’s alpha coefficient. The results of the study indicated that the instrument was reliable and valid as the Cronbach’s alpha value was above 0.7, and the exploratory factor analysis was above 0.7 for the Kaiser–Meyer– Olkin (KMO) and significant constructs.