Information System Development in the Small Firm
AbstractThis paper argues that the informational requirements for good decision making in small and medium sized enterprises (SMEs) are complex and adaptive. It identifies the basic information needs of the SME, and considers how information is used to guide decisions. It argues that accounting information systems (AIS) and, in particular, management accounting systems (MAS), best characterise successful information systems implementation in the SME. The paper examines the relationship between AIS development and SME performance. It shows that the extant evidence suggests that greater information use in the SME is associated with better performance.
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Bibliographic InfoPaper provided by Centre for Research into Industry, Enterprise, Finance and the Firm in its series CRIEFF Discussion Papers with number 0002.
Date of creation: Feb 2000
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Information Systems; Small Firms; Management Accounts; Decision Making;
Find related papers by JEL classification:
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
- L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
- M13 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - New Firms; Startups
- M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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- Levy, Margi & Powell, Philip, 1998. " SME Flexibility and the Role of Information Systems," Small Business Economics, Springer, vol. 11(2), pages 183-96, September.
- Puig-Junoy, Jaume & Argiles, Josep M., 2004. "The influence of management accounting use on farm inefficiency," Agricultural Economics Review, Greek Association of Agricultural Economists, vol. 5(2), August.
- Gavin C Reid & Julia Smith & Zhibin Xu, . "Extending Contingency: the impact of strategy, technology, size and business environment on the organisational form of small Chinese firms," CRIEFF Discussion Papers 1205, Centre for Research into Industry, Enterprise, Finance and the Firm.
- Adeh Ratna Komala, 2012. "The Influence Of The Accounting Managers’ Knowledge And The Top Managements’ Support On The Accounting Information System And Its Impact On The Quality Of Accounting Information: A Case Of Zakat I," Journal of Global Management, Global Research Agency, vol. 4(1), pages 53-73, July.
- Gavin C Reid & Julia A Smith, 1999. "The Impact of Contingencies on Information System Development," CRIEFF Discussion Papers 9918, Centre for Research into Industry, Enterprise, Finance and the Firm.
- Gavin C. Reid & Julia A. Smith, 2004. "A Coevolutionary Analysis of Organisational Systems and Processes: Quantitative applications to information system dynamics for small entrepreneurial firms in Scotland," CRIEFF Discussion Papers 0402, Centre for Research into Industry, Enterprise, Finance and the Firm.
- Siti Kurnia Rahayu, 2012. "The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta’S Taxpayer Offices," Journal of Global Management, Global Research Agency, vol. 4(1), pages 25-52, July.
- Gavin C. Reid & Julia A. Smith, 2003. "Venture Capital and Risk in High-Technology Enterprises," International Journal of Business and Economics, College of Business, and College of Finance, Feng Chia University, Taichung, Taiwan, vol. 2(3), pages 227-244, December.
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