Ekonomisystem i mindre företag
1993 (Swedish)Doctoral thesis, comprehensive summary (Other academic)
The study covers the design and use of accounting information system in small companies. When dicsussing the design of accounting information systems (AIS) we refer to the scope of the system and include management and financial accounting, budgets and ~alculations. We relate the use of AIS as a means to control business activities and include both management of individuals and activities. The study has been carried out of from the perspective of leadership. The aim has been to describe the design and use of AIS systems and to analyse and explain factors of importance to design and use AIS in small companies. The frame of reference comes to define research questions and analysis model. The model includes companies situation, management and leadership, structure of accounting department and the design and use of AIS. Three empirical studies have been done. Sub study 1, which is explorative, resulted in 5 hypotheses on the use of AIS in connection with company size, competitive situation, the manager's level of education, the manager's time spent on participation in day-to-day activities and how economy work is organised. Sub study 2 includes a survey with a response rate of 55% (394 companies). The hypothesis testing shows that there is a covariation between AIS and company size, manager's education and how economy work is organised. In sub study 3, personal interviews were carried out in 11 companies that had either been classified as high or low users of AIS in sub study 2. As a conclusion it is appropriate to modify the used analysis model and to focus more on the manager, even the hypothesis testing in sub study 2 shows that there is a covariation between i.e size and use of AIS. As a reason for this we have found that a special type of individuals become managers "in the large companies". From sub study 3 we have observed that managers classified as high users of AIS are those with a high level of formal education. They collect and use internal as well as external information to a high extent and their decision-making is analytic. The high users of AIS also have a positive attitude to growth and often choose output control. Managers classified as low users of AIS are often those with little formal education. They collect and use small amounts of information and their decision-making is intuitive. In addition they use behavioural control to induce employees to work towards company goals. The low users of AIS also have a negative attitude to growth. Many of the low users of AIS use external help for accounting. To increase the use of AIS in companies that use external aid the dialogue between bookkeeping agencies and their clients should be improved. A better dialogue may result in the use of concepts more in true with company activities, leading to reports produced on a suitable level of aggregation and with proper updating.
Place, publisher, year, edition, pages
Luleå: Luleå tekniska universitet, 1993. , 356 p.
Doctoral thesis / Luleå University of Technologyy… → 31 dec 1996, ISSN 0348-8373 ; 124
Research subject Accounting and Control
IdentifiersURN: urn:nbn:se:ltu:diva-17433Local ID: 36107a00-f41d-11db-ac9f-000ea68e967bOAI: oai:DiVA.org:ltu-17433DiVA: diva2:990438
Godkänd; 1993; 20070426 (ysko)2016-09-292016-09-29Bibliographically approved