Information technology implementation: evidence in Spanish SMEs
International Journal of Accounting & Information Management
ISSN: 1834-7649
Article publication date: 2 March 2010
Abstract
Purpose
The purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies and organizational culture towards continuous improvement.
Design/methodology/approach
The empirical study acquires knowledge of the situation of SMEs in Spain and carries out an analysis of variables based on the results. Contingency tables have been developed to find out whether there are dependent‐effect relationships between the survey items.
Findings
When analysing the sample by sectors, the paper finds that the manufacturing sector has a high level of short‐term IT implementation, using it to deal with accounting, fiscal and financial issues, while the services sector is using IT intensively and is also very interested in sophisticated IT. Moreover, research results reveal a trend towards continuous improvement of Spanish SMEs of all sizes in all sectors as the majority show considerable interest in international accounting standards.
Research limitations/implications
The study has some limitations such as the way in which data are obtained, determining the type and number of questions and the fact that a majority of those responding to the survey are medium‐sized businesses. In addition, those answering are the accounting department managers, leading to a possible bias if the paper tries to extrapolate the results.
Originality/value
This paper provides new information for SMEs, public administrations and academics. The increasing interest in the subject can lead to additional research with causal relationships between IT implementation, SMEs strategy and financial results.
Keywords
Citation
Pérez Estébanez, R., Urquía Grande, E. and Muñoz Colomina, C. (2010), "Information technology implementation: evidence in Spanish SMEs", International Journal of Accounting & Information Management, Vol. 18 No. 1, pp. 39-57. https://doi.org/10.1108/18347641011023270
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited