(2012), "2011 Awards for Excellence", International Journal of Accounting & Information Management, Vol. 20 No. 1. https://doi.org/10.1108/ijaim.2012.36620aaa.003Download as .RIS
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Copyright © 2012, Emerald Group Publishing Limited
2011 Awards for Excellence
Article Type: 2011 Awards for Excellence From: International Journal of Accounting and Information Management, Volume 20, Issue 1
The following article was selected for this year’s Outstanding Paper Award for International Journal of Accounting and Information Management
“Information technology implementation: evidence in Spanish SMEs”
Raquel Pérez EstébanezFacultad de Informatica, Universidad Complutense de Madrid, Madrid, Spain, and
Elena Urquía Grande and Clara Muñoz ColominaFac CC EE. Y EE., Universidad Complutense de Madrid, Madrid, Spain
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.
Keywords: Small to medium-sized enterprises, Communication technologies, Accounting standards, Continuous improvement, Spain
This article originally appeared in Volume 18 Number 1, 2010, pp.39-57 International Journal of Accounting and Information Management
The following articles were selected for this year’s Highly Commended Award
“Quality of the external auditor, information asymmetry, and bid-ask spread: Case of the listed Tunisian firms”
Faten Hakim and Mohamed Ali Omri
This article originally appeared in Volume 18 Number 1, 2010, International Journal of Accounting and Information Management
“Extent and scope of diffusion and adoption of process innovations in management accounting systems”
Seleshi Sisaye and Jacob Birnberg
This article originally appeared in Volume 18 Number 2, 2010, International Journal of Accounting and Information Management
“Re-stating financial statements and its reaction in financial market: Evidence from Canadian stock market”
Mohammad G. Robbani and Rafiqul Bhuyan
This article originally appeared in Volume 18 Number 3, 2010, International Journal of Accounting and Information Management
Professor Xue WangLoyola University New Orleans, USA
Dr Maggie LiuThe University of Winnipeg, Canada