Information technology implementation: evidence in Spanish SMEs
Purpose – The purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies and organizational culture towards continuous improvement. Design/methodology/approach – The empirical study acquires knowledge of the situation of SMEs in Spain and carries out an analysis of variables based on the results. Contingency tables have been developed to find out whether there are dependent-effect relationships between the survey items. Findings – When analysing the sample by sectors, the paper finds that the manufacturing sector has a high level of short-term IT implementation, using it to deal with accounting, fiscal and financial issues, while the services sector is using IT intensively and is also very interested in sophisticated IT. Moreover, research results reveal a trend towards continuous improvement of Spanish SMEs of all sizes in all sectors as the majority show considerable interest in international accounting standards. Research limitations/implications – The study has some limitations such as the way in which data are obtained, determining the type and number of questions and the fact that a majority of those responding to the survey are medium-sized businesses. In addition, those answering are the accounting department managers, leading to a possible bias if the paper tries to extrapolate the results. Originality/value – This paper provides new information for SMEs, public administrations and academics. The increasing interest in the subject can lead to additional research with causal relationships between IT implementation, SMEs strategy and financial results.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 18 (2010)
Issue (Month): 1 (February)
|Contact details of provider:|| Web page: http://www.emeraldinsight.com|
|Order Information:|| Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK|
Web: http://emeraldgrouppublishing.com/products/journals/journals.htm?id=ijaim Email:
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Zeghal, Daniel & Mhedhbi, Karim, 2006. "An analysis of the factors affecting the adoption of international accounting standards by developing countries," The International Journal of Accounting, Elsevier, vol. 41(4), pages 373-386, 012.
- Galia F. & Legros D., 2004. "Research and Development, Innovation, Training, Quality and Profitability : Evidence from France," Working Papers ERMES 0411, ERMES, University Paris 2.
- George Joseph & Asha George, 2007. "A framework to integrate the enterprise domain ontology and organizational change application domain," Accounting Research Journal, Emerald Group Publishing, vol. 15(2), pages 3-23, June.
- George Joseph & Asha George, 2007. "A framework to integrate the enterprise domain ontology and organizational change application domain," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 12(2), pages 3 - 23, June.
- Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
- Lisa Evans & Guenther Gebhardt & Martin Hoogendoorn & Jan Marton & Roberto Di Pietra & Araceli Mora & Frank Thingg�rd & Petri Vehmanen & Alfred Wagenhofer, 2005. "Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 23-45, January.
When requesting a correction, please mention this item's handle: RePEc:eme:ijaipp:v:18:y:2010:i:1:p:39-57. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Louise Lister)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.