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Accounting information systems in SMEs
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0001-9748-1127
1998 (English)Conference paper, Oral presentation only (Refereed)
Abstract [en]

The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness.The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects.On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.

Place, publisher, year, edition, pages
1998.
Keyword [en]
Business / Economics - Business studies
Keyword [sv]
Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
URN: urn:nbn:se:ltu:diva-29402Local ID: 2dffa420-63ae-11dc-8a3f-000ea68e967bOAI: oai:DiVA.org:ltu-29402DiVA, id: diva2:1002626
Conference
Nordic Conference on Small Business Research : 14/06/1998 - 16/06/1998
Note
Godkänd; 1998; 20070915 (anders_n)Available from: 2016-09-30 Created: 2016-09-30 Last updated: 2017-11-25Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf