Information System Development in the Small Firm

Gavin Reid

CRIEFF Discussion Papers from Centre for Research into Industry, Enterprise, Finance and the Firm

Abstract: This paper argues that the informational requirements for good decision making in small and medium sized enterprises (SMEs) are complex and adaptive. It identifies the basic information needs of the SME, and considers how information is used to guide decisions. It argues that accounting information systems (AIS) and, in particular, management accounting systems (MAS), best characterise successful information systems implementation in the SME. The paper examines the relationship between AIS development and SME performance. It shows that the extant evidence suggests that greater information use in the SME is associated with better performance.

Keywords: Information Systems; Small Firms; Management Accounts; Decision Making (search for similar items in EconPapers)
JEL-codes: D21 D81 L21 M13 M21 M41 (search for similar items in EconPapers)
Date: 2000-02
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Citations: View citations in EconPapers (4)

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