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Small business's customers were a considerable reason for implementing IT, more than the pressure of competitors suggested by Wenzler (1996). Luckily, Public Practice Accountants are in a superior position to provide systems analysis, design, implementation, and support advice to their clients as many small businesses are in lack of resources to adopt CAS.

Furthermore, the introduction of the Goods and Services Tax (GST) was an external influence on small business owner-managers' decisions to adopt a CAS. Many small businesses would have taken advantage of Government incentives to help with the transition costs of the GST. Many small businesses computerized their accounting systems following the introduction of the GST because accounting for the GST using manual records proved to be too complicated (Lief 2000). Since the introduction of the GST, it has been shown that many small businesses agree that the costs involved were usually: 'offset by better record-keeping and resultant better business management. The general consensus was that the move to computerized records was very positive for the small business sector overall'.

2.6 采用的障碍——2.6 BARRIERS FOR ADOPTION OF IT

Computerized accounting implies that the only thing that employees do is inputting and recording transactions into the computer, which then processes the other steps of the accounting cycle automatically or by a request. Davis and Olson (1985) defined Information System adoption as using computer hardware and software applications to support operations, management, and decision making in the business. In this study, computerized accounting is defined as using computer software applications to support accounting operations. However, many small businesses are cautious about the effect computer may have in their firm. When a CAS is installed, if there is a bad option of hardware or software, or inadequate planning, this may lead to difficulties and may have severe long-term consequences. Some reasons constantly mentioned in literature to explain why small firms that had not yet adopted IT, identified the three main barriers to IT acquisition.

2.6.1缺乏计算机技能和知识——2.6.1 Lack of computer skills and knowledge

As computer technology permeates organizations both large and small, the need for employees with sufficient IT knowledge is critical. There are two possible solutions to this problem. The first is the employment of dedicated IT staff. However, this is costly and can be outside the budget of the small organization. IT training is a second option. Conversely, this also comes at a price. Not only are courses expensive for small firms, but in professional practices where clients are billed on a time basis, time spent undertaking training is considered by many owner-managers to be lost revenue. As a result, drains on time and money represent significant constraints as suggested by (Stanworth and Gray, 1992; Marlow, 1998). Accordingly, many SMEs struggle forward with what knowledge exists within the firm. The small body of research focusing upon the effect of training in small businesses is conflicting. Delone (1988), looking at critical process factors, reported that the level of computer training was not ass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。