摘要:Prior research has shown that small businesses make limited use of financial information which has a distinct and direct effect on the performance, profitability and overall success of these entities holistically. It has been reported that up to 90% of small businesses fail within a period of 5 years. It is also evident that over 60% of small medium and micro enterprises (SMMEs) make use of financial information systems which have to be updated manually on a periodic basis. From this dispensation, the perception was formulated by the authors that small businesses are success adverse as a result of making inadequate use of accounting information systems. The main aim of this study was to determine to what extent small businesses make use of accounting information systems. In essence, this empirical research which fell within the positivistic research paradigm and responses were gleaned from 30 owners and/or managers of small businesses, operating in the fast food industry. Furthermore these entities also operated in the Cape Metropole and were targeted by means of purposive sampling. All respondents were assured of confidentiality and anonymity, and all responses were of a voluntary nature. Descriptive research was utilised to extract relevant findings, which were followed by relevant conclusions.
关键词:SMME; accounting information systems; success; profitability; sustainability