在小型企业使用会计信息系统外文翻译.docVIP

外文翻译 The Use of Computerised Accounting Systems in Small Business Material Source: . Author: Ass. Prof. John Breen This paper is based on a research project which was designed to investigate small business usage of puterised accounting system (CAS) to ascertain if there are obstacles that prevent small businesses.from migrating to such a system. Two groups of small businesses are surveyed. Those that currently.use a CAS and those that do not. The purpose of this comparison is to determine what were the major.influences in their decision to use or not use accounting software for their business. A secondary.objective was to learn more about the influence and role (if any) played by their accountant in their.decision. The development of an understanding of the obstacles that inhibit the use of a CAS will be.useful in the building of strategies to encourage greater efficiency in small business record keeping. 1 Introduction The traditional view of small business record keeping suggests that it is paper based and filed in a shoe.box until such time that it is placed in the hands of the accountant for the preparation of the annual.taxation return. Over the years the accounting profession and small business training providers have.been trying to change the approach to record keeping adopted by small business operators, with a view.to them holding better records and ultimately improving the management of their business. With roduction of lower-cost and more user-friendly computerised accounting systems (CAS) there.appears to be fewer obstacles to improved record keeping practices. This paper reports on the findings.of a study that investigated small business usage of CAS. It begins with a review of the literature on.the adoption of Information Technology (IT) and then considers the findings of the study in the.context of the adoption factors identified. It concludes with a discussion of the issues that are.associated with the usage of CAS and provides some direction for