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A Framework for Addressing Hypotheses Concerning Information System Development in Small Firms


Author Info

  • Gavin C Reid
  • Falconer Mitchell
  • Julia A. Smith


This paper aims to establish the basis for a new approach to the performance of small and medium sized enterprises (SMEs). The proposed approach emphasises the potential of the SME'S information system (IS) for enhancing performance, through its deployment for superior monitoring and control. The role of information is considered within the frameworks of contingency, agency and markets vs. hierarchy theories. A methodology for testing such theories is developed. In doing so, it is argued, that the best empirical counterpart to the econoist's information set within a firm is the management accounting system (MAS). Under this assumption, it is argued, considerable advance can be made in testing theories which previously were either untestable or very hard to test.

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Bibliographic Info

Paper provided by Centre for Research into Industry, Enterprise, Finance and the Firm in its series CRIEFF Discussion Papers with number 9908.

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Date of creation: Oct 1999
Date of revision:
Handle: RePEc:san:crieff:9908

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Related research

Keywords: Small firms; information systems; management accounting; contingency;

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Cited by:
  1. Gavin C Reid, 1999. "Information and the Small Firm," CRIEFF Discussion Papers 9911, Centre for Research into Industry, Enterprise, Finance and the Firm.


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