The Use of Computerised Accounting Systems in Small Business

16th Annual Conference of Small Enterprise Association of Australia and New Zealand, 28 September – 1 October 2003

The Use of Computerised Accounting Systems in Small Business
A paper for the Small Enterprise Association of Australia and New Zealand 16th Annual Conference, Ballarat, 28 Sept-1 Oct, 2003.

Ass. Prof. John Breen
Associate Professor and Head of School Email: [e-mail]

Dr. Nick Sciulli
Senior Lecturer – Accounting

Cheryl Calvert
Lecturer - Accounting

Victoria University School of Accounting and Finance PO Box 14428 Melbourne City Mail Centre 8001

Abstract This paper is based on a research project which was designed to investigate small business usage of a computerised accounting system (CAS) to ascertain if there are obstacles that prevent small businesses from migrating to such a system. Two groups of small businesses are surveyed. Those that currently use a CAS and those that do not. The purpose of this comparison is to determine what were the major influences in their decision to use or not use accounting software for their business. A secondary objective was to learn more about the influence and role (if any) played by their accountant in their decision. The development of an understanding of the obstacles that inhibit the use of a CAS will be useful in the building of strategies to encourage greater efficiency in small business record keeping.

Hosted by University of Ballarat, Ballarat, Australia

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16th Annual Conference of Small Enterprise Association of Australia and New Zealand, 28 September – 1 October 2003

1. Introduction The traditional view of small business record keeping suggests that it is paper based and filed in a shoe box until such time that it is placed in the hands of the accountant for the preparation of the annual taxation return. Over the years the accounting profession and small business training providers have been trying to change the approach to record keeping adopted by small

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