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2.6.3金融资源——2.6.3 financial resources

Iacovou et al.(1995) states that small and medium enterprises need an ongoing supply of adequate financial resources for a successful adoption of CAS. The financial resources are needed to cover the installation costs, maintenance, and other current expenses that might occur during the entire course of the system operation. However, Iacovou et al. (2005); Quayle (2002); Riquelme (2002) added that not all small and medium enterprises have adequate financial resources needed to support the adoption of CAS and as such financial constraint becomes the barrier to CAS.

Head (2000) stated that: '..small business cries poor when it comes to buying computers.' This shows that it is very costly and difficult when transiting from manual system to computerized system. Also, due to costly investment, many small business managers were reluctant to use computer software in the accounting system as mentioned by Head (2000) research study.

However, consultant assistance comes at a high price, often too high for the small organization. As a result, many small firm owners prefer to obtain advice from neighbouring organizations and support organizations as well as less formal sources of advice such as immediate family, friends and acquaintances, who essentially have little or no knowledge of the business (Doukidis et al., 1994; Proudlock et al., 1998). Similarly, IT consultants may not always be the answer. While they are knowledgeable in terms of the application of IT in business, they rarely understand the specific needs of individual businesses in the same depth as the owner-manager (Delone, 1988; Gable, 1991).

2.7 总结——2.7 Conclusion

This overview of past research studies has clearly demonstrated the criteria which influenced the factors for the adoption of information technology in the accounting profession for some small and medium businesses. Nevertheless, these past studies have raised a debatable issue in the literature. Consequently, no comparisons are made between businesses that use a computerized accounting system. This comparison would be useful in the reasons for using or not using computerized records, over and above what factors would persuade more businesses to adopt IT irrespective of their dimensions.

Moreover, according to the literature, all of the above characteristics influence the owner or manager's decision to implement IT in the accounting field to a varying extent depending on the economy and industry in which the business operates.