（2006）How Entrepreneurs Choose and Use Accounting Information Systems.pdfVIP

EDit LlSTSHELP__:iiH5 Small Business H O W E N T R E P R E N E U R S C H O O S E A N D U S E Accounting Information Systems It isnt what you think. B Y L I N D A A . B R E S S L E R , C I A , A N D M A R T I N S . B R E S S L E R mall businesses are big in the U.S. Although the though his research touched on decision-making vari- majority of companies are primarily small busi- ables that explained why entrepreneurs used AIS, Thong nesses, most research has studied large multina- didnt mention specific software the small businesses tional companies . From high-tech to franchises, S were using. small businesses remain important entities in the U.S. Another study, which Falconer Mitchell, Gavin Reid, and other nations . and lulia Smith conducted in 1998, linked the use of These entrepreneurs cant afford to hire a big account- management accounting information to the success or ing firm to give consulting advice, audit their financials, failure of small and medium enterprises (SMEs). In addi- or close their books, but they need updated, accurate, and tion, they noted that, because of the large numbers of timely accounting information to survive. Thats why small businesses, these SMEs continue to be a vital and they rely on accounting information systems (AIS) for extremely important part of the bu