Information and the Small Firm
This paper provides a critical survey of theory and evidence on information system (IS) development within the SME. It proceeds under five headings. First, the information needs of the SME are identified. Second, the use of information to guide decisions is considered. Third, the management accounting system (MAS) is examined as an example of operational IS within the SME. Fourth, the link between SME performance and IS development is considered, Fifth, methods of statistically estimating the performance link are examined. It is concluded that the MAS perspective is useful in that it both helps to formalise the characteristics of an IS, and suggests ways in which its design can best be directed at those monitoring and control functions which enhance performance.
|Date of creation:||Oct 1999|
|Date of revision:|
|Contact details of provider:|| Postal: School of Economics and Finance, University of St. Andrews, Fife KY16 9AL|
Phone: 01334 462420
Fax: 01334 462438
Web page: http://crieff.wordpress.com/
More information through EDIRC
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.:
- Levy, Margi & Powell, Philip, 1998. "SME Flexibility and the Role of Information Systems," Small Business Economics, Springer, vol. 11(2), pages 183-96, September.
- Gavin C Reid & Lowell R Jacobsen., . "The Small Entrepreneurial Firm," Hume Papers 8, David Hume Institute.
- N/A, 1991. "Appraisal," National Institute Economic Review, National Institute of Economic and Social Research, vol. 138(1), pages 3-5, November.
- Jordan, J S, 1989. "The Economics of Accounting Information Systems," American Economic Review, American Economic Association, vol. 79(2), pages 140-45, May.
- Arulampalam, W. & Robin A. Naylor & Jeremy P. Smith, 2002. "University of Warwick," Royal Economic Society Annual Conference 2002 9, Royal Economic Society.
- Gavin C Reid & Falconer Mitchell & Julia A. Smith, 1999. "A Framework for Addressing Hypotheses Concerning Information System Development in Small Firms," CRIEFF Discussion Papers 9908, Centre for Research into Industry, Enterprise, Finance and the Firm.
When requesting a correction, please mention this item's handle: RePEc:san:crieff:9911. 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: (the School of Economics)
If references are entirely missing, you can add them using this form.