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Information technology implementation: evidence in Spanish SMEs

Listed author(s):
  • Raquel Pérez Estébanez

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.

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Article provided by Emerald Group Publishing in its journal International Journal of Accounting & Information Management.

Volume (Year): 18 (2010)
Issue (Month): 1 (March)
Pages: 39-57

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Handle: RePEc:eme:ijaipp:v:18:y:2010:i:1:p:39-57
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References listed on IDEAS
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  1. Galia F. & Legros D., 2004. "Research and Development, Innovation, Training, Quality and Profitability : Evidence from France," Working Papers ERMES 0411, ERMES, University Paris 2.
  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.
  3. Lisa Evans & Guenther Gebhardt & Martin Hoogendoorn & Jan Marton & Roberto Di Pietra & Araceli Mora & Frank Thinggård & 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.
  4. 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.
  5. George Joseph, 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. 15(2), pages 3-23, May.
  6. 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.
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