Raquel Pérez Estébanez

Information technology implementation: evidence in Spanish SMEs

Purpose - The purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies and organizational culture towards continuous improvement. Design/methodology/approach - The empirical study acquires knowledge of the situation of SMEs in Spain and carries out an analysis of variables based on the results. Contingency tables have been developed to find out whether there are dependent-effect relationships between the survey items. Findings - When analysing the sample by sectors, the paper finds that the manufacturing sector has a high level of short-term IT implementation, using it to deal with accounting, fiscal and financial issues, while the services sector is using IT intensively and is also very interested in sophisticated IT. Moreover, research results reveal a trend towards continuous improvement of Spanish SMEs of all sizes in all sectors as the majority show considerable interest in international accounting standards. Research limitations/implications - The study has some limitations such as the way in which data are obtained, determining the type and number of questions and the fact that a majority of those responding to the survey are medium-sized businesses. In addition, those answering are the accounting department managers, leading to a possible bias if the paper tries to extrapolate the results. Originality/value - This paper provides new information for SMEs, public administrations and academics. The increasing interest in the subject can lead to additional research with causal relationships between IT implementation, SMEs strategy and financial results.

Impact of ICT Innovative Momentum on Real-Time Accounting

Abstract Background: Enterprises are entering into the era of the real-time economy, also called the “now economy”, which can be characterized by a substantive acceleration of business measurement, assessment and decision processes. The real-time reporting, as a phenomenon of the now economy, presents a new challenge to the Accounting Information Systems. The current long wave of prosperity is characterized by an innovative momentum of ICT, with several disruptive innovations, far from being completely utilized. Objectives: Possible future potentialities and consequences of this innovative momentum of ICT on the real-time reporting are analysed within a network scenario approach. Methods/Approach: The used approach is the Futures Wheel, a structured brainstorming method that structures ideas about future events, issues, trends, and strategy, organised under several layers of rings of consequences. Results: The innovative momentum has certain visible direct consequences such as smart mobile devices, higher business intelligence, improved enterprise architecture and enterprise application integration, cloud services offer or increased business process maturity in organizations, and a significant number of indirect consequences on the real-time accounting. Conclusions: The actual innovative momentum of ICT has a vast set of indirect opportunities for the real-time reporting which, after a proper plan, can address its implementation.