A Framework for Addressing Hypotheses Concerning Information System Development in Small Firms

Gavin Reid, Falconer Mitchell and Julia Smith

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

Abstract: This paper aims to establish the basis for a new approach to the performance of small and medium sized enterprises (SMEs). The proposed approach emphasises the potential of the SME'S information system (IS) for enhancing performance, through its deployment for superior monitoring and control. The role of information is considered within the frameworks of contingency, agency and markets vs. hierarchy theories. A methodology for testing such theories is developed. In doing so, it is argued, that the best empirical counterpart to the econoist's information set within a firm is the management accounting system (MAS). Under this assumption, it is argued, considerable advance can be made in testing theories which previously were either untestable or very hard to test.

Keywords: Small firms; information systems; management accounting; contingency (search for similar items in EconPapers)
JEL-codes: D21 D8 L1 M2 M4 (search for similar items in EconPapers)
Date: 1999-10
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:san:crieff:9908

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