Accounting and information systems in Irish family SME: professionalisation effects

Research Question: Does the use of IS in family businesses differ significantly from non-family businesses? professionalisation accountants positively impact IS, and is there a difference between Motivation: indicates have more limited implementation information systems (IS) coupled with less accounting control. As primary user this paper explores if may explain such reported differences use. Idea: This study tests two hypotheses around accounting. Using refined measure than previous. Data: Data was collected survey CFOs country strong business tradition professional bodies. A response rate 30% achieved. Tools: Mann-Witney test binary multi-nominal regressions were used to hypotheses. Findings: Although accountants’ presence significant explanatory variable, results show no non-family-owned firms. However, contrary similar studies countries without bodies, analysis suggests that factor similarities found. Contribution: By applying accounting, provides useful basis for further exploration function firms links