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ACCOUNTING INFORMATION SYSTEMS IN SMEs

Author

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  • EINAR HÄCKNER

    (Jönköping International Business School, Sweden)

  • ANDERS NILSSON

    (Luleå University of Technology, Sweden)

Abstract

The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness.The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects.On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.

Suggested Citation

  • Einar Häckner & Anders Nilsson, 1999. "ACCOUNTING INFORMATION SYSTEMS IN SMEs," Journal of Enterprising Culture (JEC), World Scientific Publishing Co. Pte. Ltd., vol. 7(01), pages 37-64.
    • Handle: RePEc:wsi:jecxxx:v:07:y:1999:i:01:n:s0218495899000042
    DOI: 10.1142/S0218495899000042
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