WHAT DETERMINES THE DEVELOPMENT OF THE ACCOUNTING INFORMATON SYSTEM IN THE SME? ANALYSIS OF THE ARGENTINIAN CASE

Abstract

This paper studies the existence of differential characteristics across Argentinian small and medium enterprises (SMEs) in relation to their accounting organization. We model the level of development of the accounting information system (AIS) through the following variables: computerization and integrity of the system of registration of operations, use of the AIS for decision making, and employment of written planning tools. We use a database of 159 SMEs from the city of Bahía Blanca (Argentina), collected in 2010. Data analysis is developed in two steps, using univariate and multivariate (probit) techniques. We find that the level of development of the AIS depends on factors such as legal form, firm size, and the characteristics of financing sources, among others. These are useful results for both firms and policy makers.