TY  - JOUR
AB  - 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.
VL  - 18
IS  - 1
SN  - 1834-7649
DO  - 10.1108/18347641011023270
UR  - https://doi.org/10.1108/18347641011023270
AU  - Pérez Estébanez Raquel
AU  - Urquía Grande Elena
AU  - Muñoz Colomina Clara
PY  - 2010
Y1  - 2010/01/01
TI  - Information technology implementation: evidence in Spanish SMEs
T2  - International Journal of Accounting & Information Management
PB  - Emerald Group Publishing Limited
SP  - 39
EP  - 57
Y2  - 2024/04/26
ER  -