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Uncertainty, Information Practices and Accounting in Small Firms
Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv.
Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
2015 (engelsk)Inngår i: Small Business Institute® Journal, ISSN 1944-1150, E-ISSN 1944-1169, Vol. 11, nr 1, s. 49-64Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

The question  addressed  is how small  firms  compensate for  deficiencies in  their accountinginformation systems and what other means they apply to handle uncertainty in their environments. Empirical data was gathered from six small firms representing two different branches of the service industry: craft and culture. A qualitative method was employed and data comes from in depth interviews with the managers and has been structured according to the framework of Simons (1995). Data indicates that most of the studied firms lack significant portions of a formal managing accounting information system. Instead, they rely upon external information, through strategic networks of competitors, customers, employees and branch organizations, to make pricing and development decisions. A practical as well as a theoretical implication  is that management control frameworks need  to  explicitly  take  intoaccount trust and trustworthiness both in relation to environment and to employees.

sted, utgiver, år, opplag, sider
2015. Vol. 11, nr 1, s. 49-64
HSV kategori
Identifikatorer
URN: urn:nbn:se:hkr:diva-16303OAI: oai:DiVA.org:hkr-16303DiVA, id: diva2:1053153
Tilgjengelig fra: 2016-12-08 Laget: 2016-12-08 Sist oppdatert: 2017-11-29bibliografisk kontrollert

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