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An Econometric Analysis of the Socio-economic Factors Affecting the Adoption and Success of Accounting Information Systems in Small Businesses

Linda A. Bressler, Martin S. Bressle, Justo R. Manrique


Despite considerable research on the use of Accounting Information Systems (AIS) software by large multinational corporations, little research exists on small business owners and their usage of accounting information systems. Typically, small business owners rely on accounting information systems to assist them in day-to-day decisions affecting their business. This research study describes small business owners/entrepreneurs and their use of AIS in small business. Research findings include several interesting observations on AIS software usage, software purchase decision and demographics on small business owners. Specifically, the empirical evidence showed that environmental characteristics, experience and manager’s characteristics are important determinants of the adoption and success of AIS software in small businesses. The study also offers insight and suggestions for exploiting business opportunities in improving AIS software usage among small business owners.

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