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  • 1.
    Emsfors, Erling
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Holmberg, Leif
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Uncertainty, Information Practices and Accounting in Small Firms2015In: Small Business Institute® Journal, ISSN 1944-1150, E-ISSN 1944-1169, Vol. 11, no 1, p. 49-64Article in journal (Refereed)
    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.

  • 2.
    Emsfors, Erling
    et al.
    Kristianstad University, Department of Business Administration.
    Nilsson, Göran
    Kristianstad University, Department of Business Administration.
    Skillnader mellan ekonomistyrsystem, typ av situation och prestation i småföretag2001Report (Other academic)
    Abstract [en]

    Studies have shown mixed results whether there is a positive relationship between small businesses’ management accounting information and their success. In uncertain situations decision-makers tend to rely on their visions and experiences rather than on formal decision-making models. Entrepreneurship is based on uncertainty and innovation, and may therefore be inhibited by management accounting aiming at reducing uncertainty. Small businesses are partly entrepreneurs, partly ‘livelihood businesses’. The question in this paper is: Are there systems of management accounting in small businesses that are less or more effective in different situations?   In a cluster analysis of 124 small businesses we found four relevant systems of management accounting regarding line of business. Moreover, there were significant differences in the market effectiveness when the uncertainty of the situation increased. Finally, the difference between the four systems was significant in the combination of strategic behaviour/pay to board/MD.

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