【正文】
使用美國(guó)小型企業(yè)管理局 ProNet 數(shù)據(jù)庫(kù)的數(shù)據(jù),我們選擇 175 封郵件地址的小企業(yè)主,他們?cè)诿绹?guó)曾少于 500個(gè)員工。編制和分析數(shù)據(jù),利用 SPSS 統(tǒng)計(jì)軟體 ( 原來 ) 為社會(huì)科學(xué)統(tǒng)計(jì)。第一個(gè)要求看到 30%交回的調(diào)查問卷,而第二個(gè)和第三個(gè)要求導(dǎo)致另一個(gè) 7%。到這不足為奇, 52%是女性。我們都很驚訝,然而,有一個(gè)明顯的反應(yīng), 有 77%少數(shù)民族企業(yè)主,這遠(yuǎn)高于他們的小企業(yè)主。相反,企業(yè)家選擇軟件包以壓倒性的優(yōu)勢(shì),他們發(fā)現(xiàn)更容易使用,而且他們很大程度上受到了顧問和商業(yè)顧問的服務(wù)。評(píng)論也顯示,許多軟件無法完全滿足他們的會(huì)計(jì)需要,并不足為奇,呼吁改善有什么班機(jī)。 1 Accounting Information Systems Small businesses are big in the . Although the majority of panies are primarily small businesses, most research has studied large multinational panies. From hightech to franchises, small businesses remain important entities in the . and other nations. These entrepreneurs can’t afford to hire a big accounting firm to give consulting advice, audit their financials, or close their books, but they need updated, accurate, and timely accounting information to survive. That’s why they rely on accounting information systems (AIS) for daytoday management decisions. We wanted to find out how they select a system, and, to our surprise, it isn’t all about cost. First, we’ll briefly explain the research that’s already been done on AIS for small businesses and then explain the results of our study. In 1999, James Thong determined business size was the most significant organizational characteristic when entrepreneurs selected accounting information systems. Although his research touched on decisionma