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Uncertainty, Information Practices and Accounting in Small Firms
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
2015 (English)In: Small Business Institute® Journal, ISSN 1944-1150, E-ISSN 1944-1169, Vol. 11, no 1, 49-64 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2015. Vol. 11, no 1, 49-64 p.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-16303OAI: oai:DiVA.org:hkr-16303DiVA: diva2:1053153
Available from: 2016-12-08 Created: 2016-12-08 Last updated: 2016-12-08Bibliographically approved

Open Access in DiVA

fulltext(212 kB)31 downloads
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File name FULLTEXT01.pdfFile size 212 kBChecksum SHA-512
55cd69ed9faeb29acba037bb578a5cc1f1393cfdea47c052fd7f6086575dba8b1e7680690faa5034cb4c25d0e2da7be5f1c4fdab6190d855b07e0ff23b81e0e1
Type fulltextMimetype application/pdf

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http://www.sbij.ecu.edu/index.php/SBIJ/article/view/219

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf