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激励小企业采取它是一个广泛研究的课题。尽管有许多研究采用整体上看,几乎没有研究特别关注采用的激励因素在小企业会计电算化系统(CAS)。然而,小型企业会计软件是一个重要的子集小企业整体的研究。会计软件是最大的应用程序包和它背后的驱动因素的硬件使用收购的决定。例如,在澳大利亚黄页(1997)报告说,76%的受访中小企业至少有一台电脑,75%的会计软件使用。伯吉斯(1998)在回顾采用澳大利亚小企业认为主要的软件应用程序包是会计(参见伯吉斯1997,于1996年)。调查采用会计软件的激励因素,首先是合理评估更全面的文献对整体采用。这个文献综述,因此,开始讨论的研究一般采用然后评论研究特别关注会计软件的应用。

2.1 采用的因素

一些研究对小型企业采用由(Thong 1999),哈里森Mykytyn和Riemenschneider(1997),克拉格和王(1993),摩尔和Benbasat(1991)和Treadgold(1990)发现了各种各样的激励因素。丁字裤(1999)试图加强它的无数研究采用通过开发一个集成的信息系统采用的模型。这个模型是一个有用的框架,评估的变量影响小企业主决定收养它。丁字裤分类的因素分为四个要素:

组织的特点；

管理的特点；

技术创新的特点；

商业环境的特性；

It is a widely researched topic to motivate small businesses to adopt IT. Even as, there is much research on the overall adoption of IT, there is little research focused specifically on the motivating factors for adopting computerized Accounting systems (CAS) in small business. However, small business accounting software is an important sub-set of overall small business IT research. Accounting software was the biggest application package used and the driving factor behind the IT hardware acquisition decision. For example, in Australia the Yellow Pages (1997) reported that 76% of the small businesses surveyed had at least one computer and 75% of these used accounting software. Burgess (1998) in a review of IT adoption by Australian small businesses concluded that the main software application package used was accounting (see also Burgess 1997, and Wenzler 1996). To investigate the motivating factors for adopting accounting software, it would be reasonable to first review the more comprehensive literature on overall IT adoption. This literature review, therefore, begins with a discussion of the studies of general IT adoption and then reviews studies specifically focused on accounting software adoption.

2.1 采用的因素——2.1 FACTORS FOR ADOPTION OF IT

Some studies about small business IT adoption carried out by (Thong 1999), Harrison, Mykytyn and Riemenschneider (1997), Cragg and King (1993), Moore and Benbasat (1991) and Treadgold (1990) have identified a variety of motivating factors. Thong (1999) attempted to strengthen the myriad of IT adoption research by developing an integrated model of information systems adoption. This model is a useful framework in reviewing the variables that impact on a small business owner's decision to adopt IT. Thong categorized the factors into four elements:

Characteristics of the organization;

Characteristics of the management;

Characteristics of the technological innovation; and

Characteristics of the business environment.

2.2组织的特点——2.2 Characteristics of the Organization

The characteristics of the organization are other variables that influences the decision whether to adopt IT. Organizational characteristics such as: employee's level of IT knowledge, business location, information-intensity, business size and industry sector has been analyzed in previous research studies of Fink (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。