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An examination of the use of accounting information systems and the success of small businesses in South Carolina.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	An examination of the use of accounting information systems and the success of small businesses in South Carolina./
Author:	Saracina, Tara H.
Description:	157 p.
Notes:	Source: Dissertation Abstracts International, Volume: 73-09, Section: A, page: .
Contained By:	Dissertation Abstracts International73-09A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3507836
ISBN:	9781267333131

An examination of the use of accounting information systems and the success of small businesses in South Carolina.
Saracina, Tara H.

An examination of the use of accounting information systems and the success of small businesses in South Carolina. - 157 p.

Source: Dissertation Abstracts International, Volume: 73-09, Section: A, page: .

Thesis (D.B.A.)--Nova Southeastern University, 2012.

The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the contingency theory of management accounting information systems as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. The research question central to this study was whether or not the sophistication of accounting information systems improved the success of South Carolina small businesses. The researcher expected to find that businesses owned by individuals with business-related education and previous business experience would be using more sophisticated AISs, and therefore be more successful. The results of the study did show a positive relationship between the sophistication of the AIS and higher levels of sales in small businesses. Also, the study found a significant positive relationship between the importance the owner/manager placed on AISs and the sophistication of the AIS. The findings indicated no positive significantly related differences in the sophistication of accounting information systems and owner/manager education, experience, ethnicity, or gender.

ISBN: 9781267333131Subjects--Topical Terms:

845589
Business Administration, Accounting.

An examination of the use of accounting information systems and the success of small businesses in South Carolina.
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035 $a (UMI)AAI3507836
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100 1 $a Saracina, Tara H. $3 845587
245 1 3 $a An examination of the use of accounting information systems and the success of small businesses in South Carolina.
300 $a 157 p.
500 $a Source: Dissertation Abstracts International, Volume: 73-09, Section: A, page: .
500 $a Adviser: Howard Lawrence.
502 $a Thesis (D.B.A.)--Nova Southeastern University, 2012.
520 $a The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the contingency theory of management accounting information systems as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. The research question central to this study was whether or not the sophistication of accounting information systems improved the success of South Carolina small businesses. The researcher expected to find that businesses owned by individuals with business-related education and previous business experience would be using more sophisticated AISs, and therefore be more successful. The results of the study did show a positive relationship between the sophistication of the AIS and higher levels of sales in small businesses. Also, the study found a significant positive relationship between the importance the owner/manager placed on AISs and the sophistication of the AIS. The findings indicated no positive significantly related differences in the sophistication of accounting information systems and owner/manager education, experience, ethnicity, or gender.
590 $a School code: 1191.
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650 4 $a Business Administration, Entrepreneurship. $3 845590
650 4 $a Information Technology. $3 845446
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710 2 $a Nova Southeastern University. $b Business Administration (DBA). $3 845588
773 0 $t Dissertation Abstracts International $g 73-09A.
790 1 0 $a Lawrence, Howard, $e advisor
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790 1 0 $a Jackson, Alicia J. $e committee member
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