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Erscheinungsjahr: 
2021
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 20 [Issue:] 3 [Year:] 2021 [Pages:] 454-476
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
Research Question - Does the use of IS in family businesses differ significantly from non-family businesses? Does professionalisation of accountants positively impact the use of IS, and is there a difference between family and non-family businesses? Motivation - Research indicates family businesses have more limited implementation and use of information systems (IS) coupled with less accounting and control. As accounting is a primary user of IS, this paper explores if professionalisation of accounting may explain such reported differences in IS use. Idea - This study tests two hypotheses around IS use and professionalisation of accounting. Using a more refined measure of professionalisation of accounting than previous. Data - Data was collected from a survey of CFOs in a country with a strong family business tradition and strong professional accounting bodies. A response rate of 30% was achieved. Tools - A Mann-Witney test coupled with binary and multi-nominal regressions were used to test the hypotheses. Findings - Although professional accountants' presence is a significant explanatory variable, the results show no significant difference in IS use between family and non-family-owned firms. However, contrary to similar studies in countries without strong professional accounting bodies, the analysis suggests that professionalisation is a significant explanatory factor in the similarities found. Contribution - By applying a more refined measure of professionalisation of accounting, this study provides a useful basis for further exploration of the professionalisation of the accounting function in family firms and links to IS use.
Schlagwörter: 
information systems (IS)
accounting
family businesses
professionalisation
JEL: 
M41
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