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As a result, the characteristics of owners and management are important determinants of the innovation attitude since they are the ruler persons to take decisions. Kirton (1976) quoted in Thong (1999), contends that everyone is located on a continuum ranging from an ability to do things better to an ability to do things differently. The owner-manager will seek solutions that have already been tried and understood, if the latter is not an innovator. In contrast, Kirton, (1984) indicates that the owner or manager who wants to innovate will prefer solutions that have not been tried out and are therefore hazardous. However, Thong (1999) suggests that there is nothing that other members of the business can do to use computers for accounting works if the owner-manager has not the willpower to innovate.

2.4技术创新的特点——2.4 Characteristics of the Technological Innovation

The characteristics of the technological innovation itself are also an important determinant in the decision to adopt IT. Rogers (1983) defined diffusion as ' the process by which an innovation is communicated through certain channels overtime among the members of a social systems'. Rogers uses the terms technology and innovation synonymously, but explains that technology is 'a design for instrumental action that reduces the uncertainty in the cause-effect relationships involved in a desired outcome'. There are five, potentially relevant, characteristics of innovation noted by Rogers (1983) which are potentially valuable in explaining the results of our research.

Complexity: how difficult technological innovation is perceived as easy or difficult to understand and use;

Compatibility: how technological innovation must be consistent with the existing values, past experiences and needs of potential adopters, for instance producing quick reports as efficiently and effectively;

Relative advantage: how much technological innovation must be perceived as better or worse to be compared to its predecessor system;

Trialability: is the degree to which an innovation may be experimented with by potential users on a limited basis;

Observability: how much time it takes for the results of technological innovation to become visible and generate profit.

It has been noticed, over the past decade that the advent of powerful, economical microcomputers together with available accounting software, have improved and lifted the barriers to IT modernization. (Thong 1999) shows that, this has led to an increase in the adoption of IT in the accounting zone of small businesses.

2.5业务环境的特征——2.5 Characteristics of the Business Environment

Business environment encompasses all those factors that affect a company's operations, and includes customers, competitors, stakeholders, suppliers, industry trends (accounting firm and accountants), regulations, other government activities, social and economic factors and technological development.

2.5.1会计师事务所——2.5.1 accounting firm

Oran (1988) and Shannon (1986) indicate that many business managers are not alert of the additional services provided by accountants. Additionally, until a problem does本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。