Uncertainty, Information Practices and Accounting in Small Firms

Erling Emsfors, Leif Holmberg

    Forskningsoutput: TidskriftsbidragArtikelPeer review

    Sammanfattning

    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.

    OriginalspråkEngelska
    Sidor (från-till)49-64
    Antal sidor15
    TidskriftSmall Business Institute® Journal
    Volym11
    Utgåva1
    StatusPublicerad - 2015

    Nationell ämneskategori

    • Ekonomi och näringsliv (502)

    Fingeravtryck

    Fördjupa i forskningsämnen för ”Uncertainty, Information Practices and Accounting in Small Firms”. Tillsammans bildar de ett unikt fingeravtryck.

    Citera det här