Abdou Diouf DIALLO 2026. Theoretical underpinnings of the relationship between accounting information systems and organisational performance in SMEs: a multi-paradigmatic approach applied to the Senegalese context. International Journal of Scientific Research and Innovative Studies. 5, 4 (Aug. 2026), 658–672. DOI:https://doi.org/10.63883/ijsrisjournal.v5i4.891.