Information technology implementation: Evidence in Spanish SMEs

International Journal of Accounting & Information Management

Volumn 18, Issue 1, 2010, Pages 39-57

  Pérez Estébanez, Raquel ^a   Urquía Grande, Elena ^a   Muñoz Colomina, Clara ^a  

^a UNIVERSIDAD COMPLUTENSE DE MADRID   (Spain)

Author keywords

Accounting standards; Communication technologies; Continuous improvement; Small to medium sized enterprises; Spain

Indexed keywords

EID: 84986076355     PISSN: 18347649     EISSN: 17589037     Source Type: Journal    
DOI: 10.1108/18347641011023270     Document Type: Article

References (75)

1. AECA (2003), “XBRL: un estándar para el intercambio electrónico de información económica y financiera”, Serie Nuevas Tecnologías y Contabilidad, Vol. 2, Asociación Española de Contabilidad y Administración de empresas, Madrid.
2. Agarwal, R. and Audretsch, D.B. (2001), “Does entry size matter? The impact of the life cycle and technology on enterprise survival”, The Journal of Industrial Economics, Vol. 49 No. 1, pp. 21-43.
3. Asaro, P.M. (2000), “Transforming society by transforming technology: the science and politics of participatory design”, Accounting Management and Information Technologies, Vol. 10, pp. 257-90.
4. Avgerou, C. (2002), Information Systems and Global Diversity, Oxford University Press, Oxford.
5. Azizi, N. and King, M. (2005), “Firm performance and AIS alignment in Malaysian SMEs”, International Journal of Accounting Information Systems, Vol. 6 No. 2, pp. 241-59.
6. Banegas, J. and Myro, R. (2008), Impacto de las Tecnologías de la Información en la Economía Española, Thomson Civitas, Navarra.
7. Barker, P. and Noonan, C. (1996), “Small company compliance with accounting standards: the Irish situation”, Dublin University Business School Research Papers, No. 10, Dublin City University Business School, Dublin.
8. Bonson, E. and Escobar, T. (2002), “A survey on voluntary disclosure on the internet: empirical evidence from 300 European Union companies”, The International Journal of Digital Accounting Research, Vol. 2 No. 1, pp. 27-53.
9. Bonson, E., Escobar, T. and Flores, F. (2007), “XBRL-GL, de los estados financieros a la información sobre las transacciones”, Partida Doble, Vol. 185, pp. 86-93.
10. Bostrom, R.P. and Heinen, J.S. (1977), “MIS problems and failures: a sociotechnical perspective”, MIS Quarterly, Vol. 1 No. 3, pp. 17-32.
11. Bridge, J. and Peel, M.J. (1999), “A study of computer usage and strategic planning in the SME sector”, International Small Business Journal, Vol. 1784, pp. 82-97.
12. Brynjolfsson, E. and Hitt, L. (2002), “Digital organization: preliminary results from an MIT study of internet organization, culture and proactivity”, Executive Summary, April.
13. Caldeira, M.M. and Ward, J.M. (2003), “Using resource-based theory to interpret the successful adoption and use of information systems and technology in manufacturing small and medium sized enterprises”, European Journal of Information Systems, Vol. 12, pp. 127-41.
14. Castillo, A. and García Dotor, M.D. (2006), TIC y PYME: Buenas Prácticas para el desarrollo productivo del país, E- Deusto, Barcelona.
15. Chan, Y., Huff, S., Barclay, D. and Copeland, D. (1997), “Business strategic orientation, information systems, strategic orientation and strategic alignment”, Information Systems Research, Vol. 8 No. 2, pp. 125-50.
16. Chenhall, R.H. (2003), “Management control systems design within organisational context: findings from contingency-based research and directions for the future”, Accounting, Organizations and Society, Vol. 28, pp. 127-68.
17. Ciborra, C.U. (2002), The Labyrinths of Information: Challenging the Wisdom of Systems, Oxford University Press, Oxford.
18. Claessen, E. (2005), “Strategic use of IC reporting in small and medium sized IT companies”, Journal of Intellectual Capital, Vol. 6 No. 4, pp. 558-69.
19. Collis, J. and Jarvis, R. (2000), How Owner Managers Use Accounts, ICAEW, Centre for Business Performance, London.
20. Cragg, P.B., King, M. and Hussin, H. (2002), “IT alignment and firm performance in small manufacturing firms”, Journal Strategic Information Systems, Vol. 11, pp. 109-32.
21. Davis, C.H. and Sun, E. (2006), “Business development in information technology SMEs in a regional economy: an explanatory study”, Journal of Technology Transfer, Vol. 31, pp. 145-61.
22. Debreceney, R. and Gray, G.L. (2001), “The production and use of semantically rich accounting reports on the internet: XML and XBRL”, International Accounting Information Systems, Vol. 2, pp. 47-74.
23. Dozier, K. and Chang, D. (2006), “The effect of company size on the productivity impact of information technology investments”, Journal of Information Technology Theory and Application, Vol. 8 No. 1, pp. 33-47.
24. Drury, C. (2005), Management and Cost Accounting, 6th ed., Thomson, London.
25. Dubois, D. (1993), Competency-based Performance Improvement: A Strategy for Organizational Change, HRD Press, Amherst, MA.
26. Duc Son, D., Marriott, N. and Marriott, P. (2006), “User perceptions and uses of financial reports of small and medium companies (SMC) in transitional economies: qualitative evidence from Vietnam”, Qualitative Research in Accounting & Management, Vol. 3, pp. 218-35.
27. Evans, L., Gebhardt, G., Hoogendoorn, M., Marton, J., Di-Pietra, R., Mora, A., Thinggard, F., Vehmanen, P. and Wagenhofer, A. (2005), “Problems and opportunities of an international financial reporting standard for small and medium sized entities. The EAA FRSC's comment on the IASB's discussion paper”, Accounting in Europe, Vol. 2, pp. 23-45.
28. Fischer, J. (1995), “Contingency-based research on management control systems: categorization by level of complexity”, Journal of Accounting Literature, Vol. 14, pp. 24-53.
29. Galia, F. and Legros, D. (2005), “Research and development, innovation, training, quality & profitability: evidence from France”, 2ermes-umr-7017-cnrs, Universite Pantheon – Assas Paris II, Paris.
30. Gallivan, M. and Srite, M. (2005), “Information technology and culture: identifying fragmentary and holistic perspectives of culture”, Information and Organization, Vol. 15, pp. 295-338.
31. Galloway, L. and Mochrie, R. (2005), “The use of ICT in rural firms: a policy oriented literature review”, The Journal of Policy, Regulation and Strategy for Telecommunications, Vol. 7 No. 3, pp. 33-46.
32. Gonzalo, J.A. (2003), “Regulación Contable y protección de la pequeña empresa”, Revista de la Asociación Española de Contabilidad y Administración de Empresas. Especial XII Congreso AECA, Vol. 64, pp. 19-23.
33. Haller, A. and Eierle, B. (2004), “Accounting standards for small and medium sized entities”, Erste Weichenstellungen durch das IASB, Vol. 59 No. 34, pp. 1838-45.
34. Harvey, D. and Walton, P. (1996), Differential Reporting – An Analysis, The Foundation for Manufacturing and Industry, London.
35. Hodge, F.D., Kennedy, J.J. and Maines, L.A. (2004), “Does search-facilitating technology improve the transparency of financial reporting?”, The Accounting Review, Vol. 79 No. 3, pp. 687-703.
36. IASB (2004), “Preliminary views on accounting standards for small and medium sized entities”, Discussion Paper, IASCF, London.
37. IASB (2007), Exposure Draft for Small and Medium-sized Entities, IASB, London.
38. ICAS (2002), “Reglamento (CE) n° 1606/2002 del Parlamento Europeo y del Consejo de 19 de Julio de 2002 relativo a la aplicación de normas internacionales de Contabilidad”, Diario Oficial de las Comunidades Europeas, L243/1.
39. Jaruga, A., Fijalkowska, J., Jaruga-Baranowska, M. and Frendzel, M. (2007), “The impact of IAS/ IFRS on polish accounting regulations and their practical implementation in Poland”, Accounting in Europe, Vol. 4 Nos 1/2, pp. 67-78.
40. Joseph, G. and George, A. (2007), “A framework to integrate the enterprise domain ontology and organizational change application domain”, International Journal of Accounting and Information Management, Vol. 15 No. 2, pp. 3-23.
41. Karahanna, E., Evaristo, R. and Srite, M. (2005), “Levels of culture and individual behaviour: an integrative perspective”, Journal of Global Information Management, Vol. 13 No. 2, pp. 1-20.
42. Knights, D., Noble, F. and Willmott, H. (1997), “We should be total slaves to the business: aligning information technology strategy – issues and evidence”, Information Technology and Organizations: Strategies, Networks and Integration, Oxford University Press, Oxford, pp. 13-35.
43. Lapointe, L. and Rivard, S. (2005), “A multilevel model of resistance to information technology implementation”, MIS Quaterly, Vol. 29 No. 3, pp. 461-91.
44. Larrán, M. and Giner, B. (2002), “The use of the internet for corporate reporting by Spanish companies”, The International Journal of Digital Accounting Research, Vol. 2 No. 1, pp. 53-82.
45. Lesjak, D. (2001), “Are Slovene small firms using information technology strategically?”, Journal Computer Information Systems, Vol. 41 No. 3, pp. 74-81.
46. López Sánchez, J.I. (2004), “¿Pueden las Tecnologías de la Información mejorar la productividad?”, Universia Business Review, Vol. 1, pp. 82-95.
47. Lorca, P., de Andrés, J. and Rodríguez, E. (2007), “La difusión de XBRL en las empresas españolas”, Partida Doble, Vol. 185, pp. 94-105.
48. McGrath, K. (2006), “Affection not affliction: the role of emotions in information systems and organizational change”, Information and Organization, Vol. 16, pp. 277-303.
49. Maroto, J.A. (2008), Las PYME españolas con forma societaria, Ministerio de Industria, Turismo y Comercio, Madrid.
50. Milanés, P. (2007), “Propuesta de una definición de PYME con fines contables”, CISS Técnica Contable, Vol. 59 No. 694, pp. 31-9.
51. Milanés, P. and Texeira, J. (2006), “Evaluación de la utilidad de la Información financiera elaborada por la pequeña empresa: Un estudio empírico”, Revista de Contabilidad, Vol. 9, pp. 81-98.
52. Ministerio de Economía y Hacienda (2007), “Plan General de Contabilidad de pequeñas y medianas empresas y los criterios contables específicos para microempresas”, R.D. 1515/2007, Ministerio de Economía y Hacienda, Madrid, 16 Noviembre.
53. Moneva, J.M. (1999), “Información financiera en PYMES: Análisis y perspectivas futuras”, Partida Doble, Vol. 103, pp. 54-63.
54. Moneva, J.M., Cuéllar, B., Paolini, M. and Demartini, P. (2001), “El impacto de la información financiera para las PYMES en la Unión Europea: El caso de Italia y España”, Técnica Contable, Vol. 53 No. 626, pp. 131-44.
55. Nicolau, A.I. and Bhattacharya, S. (2006), “Organizational performance effects of ERP systems usage: the impact of post implementation change”, International Journal of Accounting Information Systems, Vol. 7 No. 1, pp. 18-35.
56. Nieto, M.J. and Fernandez, Z. (2006), “The role of information technology in business strategy of small and medium enterprises”, Journal of International Entrepreneurs, Vol. 3, pp. 251-62.
57. OECD (2000), “Quels sont les facteurs qui sous-tendent la croissance dans les différents pays de l 'OCDE?”, Perspectives économiques de l'OCDE, Vol. 67 No. 1.
58. Pacter, P. (2004), “Will the gap widen for SMEs?”, Accountancy, Vol. 133 No. 1325, p. 118.
59. Paolini, A., Zigiotti, E. and Fradeani, A. (2003), I Principi contabili internazionali nelle aggregazioni azendali, IAS 22, 24, 27, 28 and 31, Franco Angeli, Venice.
60. Porter, M.E. and Millar, V.E. (1985), “How information gives you competitive advantage”, Harvard Business Review, Vol. 63 No. 4, pp. 149-60.
61. Prasad, P. (1993), “Symbolic processes in the implementation of technical change: a symbolic interactionist study of work computerization”, Academy of Management Journal, Vol. 38, pp. 1400-29.
62. Raymond, L., Pare, G. and Bergeron, F. (1995), “Matching information technology and organisational structure: an empirical study with implications for performance”, European Journal of Information Systems, Vol. 4, pp. 3-16.
63. Reheul, A. and Jorissen, A. (2007), “The influence of performance on the design and use of MCS in SMEs: the integration of resource dependence theory in the conventional contingency-based framework”, paper presented at XXX EAA Lisbon Congress, Portugal, April.
64. Rigby, D.K., Frederick, F. and Reichheld, P.S. (2002), “Avoid the four perils of CRM”, Harvard Business Review, Vol. 80 No. 2, pp. 101-9.
65. Robey, D. and Azevedo, A. (1994), “Cultural analysis of the organizational consequences of IT”, Accounting Management and Information Technologies, Vol. 4 No. 1, pp. 23-7.
66. Ruiz Lamas, F., Salvador Montiel, M.D. and de Santiago Boullón, S. (2007), “La reforma contable y la NIIF para PYME”, Partida Doble, Vol. 8, pp. 62-75.
67. Sánchez Fernández de Valderrama, J.L. (2006), “Criterios de valoración del borrador del Plan General de Contabilidad”, Partida Doble, Vol. 182, pp. 98-115.
68. Scapens, R.W. and Jazayeri, M. (2003), “ERP systems and management accounting change: opportunities or impacts? A research note”, European Accounting Review, Vol. 12 No. 1, pp. 201-33.
69. Scapens, R.W., Jazayeri, M. and Scapens, J. (1998), “SAP: integrated information systems and the implications for management accountants”, Management Accounting, Vol. 76 No. 8, pp. 46-8.
70. Schubert, P. and Leimstoll, U. (2007), “Importance and use of information technology in small and medium-sized companies”, Electronic Markets, Vol. 17 No. 1, pp. 38-55.
71. Urquía, E. and Pérez, R. (2008), “Percepción y uso de las TIC en la contabilidad de las PYMES: Evidencia empírica en España”, Revista Iberoamericana de Contabilidad de Gestión, Vol. 11, pp. 63-91.
72. von Meier, A. (1999), “Occupational cultures as a challenge to technological innovation”, IEEE Transactions on Engineering Management, Vol. 46 No. 1, pp. 101-14.
73. Wagenhofer, A. (2003) in Roohani, S.J. (Ed.), Economic Consequences of Internet Financial Reporting. Trust and Data Assurances in Capital Markets: The Role of Technology Solutions, Bryant College, Smithfield, RI, pp. 3-6.
74. Zeghal, D. and Mhedhbi, K. (2006), “An analysis of the factors affecting the adoption of international accounting standards by developing countries”, The International Journal of Accounting, Vol. 41 No. 4, pp. 373-86.
75. Walsham, G. (2001), Making a World of Difference: IT in a Global Context, Wiley, Chichester.