會計信息系統(tǒng)____外文翻譯及原文

1、會計信息系統(tǒng)小型企業(yè)在美國的比重專門大。盡管大多數(shù)公司都是小型企業(yè)，可是美國的大多數(shù)研究主若是研究大型跨國公司。在美國和其他州，從高科技到特許經(jīng)營權(quán)，小型企業(yè)是重要的實體。這些企業(yè)家負(fù)擔(dān)不起雇大會計師事務(wù)所審計咨詢建議，如給股東的金融股、或關(guān)閉他們的企業(yè)等建議的費用，可是他們需要準(zhǔn)確的會計信息來生存。這確實是什么緣故他們依托會計信息系統(tǒng)（AIS）進行日常的治理決策。咱們想要發(fā)覺他們怎么選擇一個系統(tǒng)，使咱們感到驚奇的是，這并非滿是本錢的因素。第一，咱們將簡要的說明一下整個研究，已經(jīng)有人為小型企業(yè)做過AIS 的研究，然后說明研究結(jié)果。在1999年，JamesThong提出，在企業(yè)選擇會計信息系統(tǒng)時

2、，業(yè)務(wù)規(guī)模是最成心義的標(biāo)準(zhǔn)。盡管他的研究缺少決策變量，可是說明了什么緣故企業(yè)家利用會計信息系統(tǒng)，卻沒有提及小型企業(yè)正在利用的具體軟件。另一項研究，是1998年Falconer米切爾，加文里彳惠，朱麗亞史密斯進行的，連接中小企業(yè)利用的治理會計信息進行成功或失敗的融資。另外，他們指出，因為大量的小型企業(yè)的存在，這些中小企業(yè)是不是繼續(xù)是一個相當(dāng)重要的商業(yè)環(huán)境。這些文章回答了重要的研究問題，但研究還需要中小企業(yè)利用何種會計信息系統(tǒng)軟件的具體數(shù)據(jù)，這確實是咱們調(diào)查的目的和要做的事。 C.J. Goldberg 提出，小企業(yè)能夠選擇各類不同的會計信息系統(tǒng)軟件知足各行各業(yè)的需求，但企業(yè)家通常沒有時刻去研究所

3、有選擇。咱們的研究提供了小型企業(yè)業(yè)主看重何種會計信息系統(tǒng)軟件的緣故。畢竟，大型企業(yè)往往只有銷售人員依照“企業(yè)家”指南，從不同的軟件公司調(diào)查，然后給企業(yè)家建議買什么軟件。依照“企業(yè)家”指南選擇的軟件會提供給企業(yè)家盡可能一樣多的有效信息，咱們學(xué)習(xí)了許多小企業(yè)類型軟件的利用和企業(yè)家如何利用它。另外，咱們要求調(diào)查什么因素使他們對軟件感到中意。那個實驗測試了以下兩種假設(shè)：假設(shè)一：中意的會計軟件并非依托品牌。假設(shè)二： 中意度與員工軟件技術(shù)成正比， 不取決于類型的業(yè)務(wù) （獨資、 合股、 公司） 。咱們也想查明中意度相關(guān)的因素，如類型的業(yè)務(wù)，形成的所有權(quán)、和人口統(tǒng)計變數(shù)包括性別、年齡、和種族。另外，咱們問問題

4、來找出是不是企業(yè)家利用一個或多個會計信息系統(tǒng)軟件和什么緣故他們選擇一個以上的產(chǎn)品。咱們也想明白這些小企業(yè)主是不是希望看到改良。利用美國小型企業(yè)治理局 Pro-Net 數(shù)據(jù)庫的數(shù)據(jù)，咱們選擇 175封郵件地址的小企業(yè)主，他們在美國曾少于500 個員工。人口統(tǒng)計學(xué)數(shù)據(jù)，開發(fā)研制了調(diào)查問卷利用標(biāo)準(zhǔn)的美國人口普查標(biāo)準(zhǔn)，例如種族和年齡。編制和分析數(shù)據(jù)，利用SPSS統(tǒng)計軟體（原先）為社會科學(xué)統(tǒng)計。75%企業(yè)主歸還所有的調(diào)查，和64%回應(yīng)，或37%，是可用的。第一個要求看到30%交回的調(diào)查問卷，而第二個和第三個要求致使另一個7%。這些企業(yè)都有真正的微型商業(yè)，三分之二或更少的人利用的調(diào)查對象的年齡是典型的小企

5、業(yè)主：年齡之間的70%是 35 至 54 歲之間。到這不足為奇，52%是女性。依照美國小型企業(yè)治理局已經(jīng)開始新的生意，女性的增加速度是男性的 4 倍。咱們都很驚訝，但是，有一個明顯的反映，有77%少數(shù)民族企業(yè)主，這遠(yuǎn)高于他們的小企業(yè)主。再一次研究的結(jié)果說明，小企業(yè)主不要基地選擇完全依托會計信息系統(tǒng)軟件本錢。相反，企業(yè)家選擇軟件包以壓倒性的優(yōu)勢，他們發(fā)覺更易利用，而且他們專門大程度上受到了顧問和商業(yè)顧問的效勞。有些人乃至利用超過一個會計信息系統(tǒng)的軟件。評論也顯示，許多軟件無法完全知足他們的會計需要，并非足為奇，呼吁改善有什么班機。從那些小企業(yè)主進一步的研究可提供額外的信息，但誰沒有回應(yīng)此項調(diào)查，

6、研究人員可能找到相當(dāng)數(shù)量的回應(yīng)受到愈來愈嚴(yán)峻的挑戰(zhàn)。Accounting Information SystemsSmall businesses are big in the U.S. Although the majority of companies are primarily small businesses, most research has studied large multinational companies. From high-tech to franchises, small businesses remain important entities in the U.S

7、. and other nations.These entrepreneurs can t afford to hire a big accounting firm to give consulting advice, audit their financials, or close their books, but they need updated, accurate, and timely accounting information to survive. That s why they rely on accounting information systems (AIS) for

8、day-to-day managementdecisions. We wanted to find out how they select a system, and, to our surprise, it isn tall about cost. First, we ll briefly explain the research that s already been done on AIS for small businesses and then explain the results of our study.In 1999, James Thong determined busin

9、ess size was the most significant organizationalcharacteristic when entrepreneurs selected accounting informationsystems. Although his research touched on decision-making variables that explained why entrepreneurs used AIS, Thong didn t mention specific software the small businesses were using.Anoth

10、er study, which Falconer Mitchell, Gavin Reid, and Julia Smith conducted in 1998, linked the use of management accounting information to the success or failure of small and medium enterprises (SMEs). In addition, they noted that, because of the large numbers of small businesses, these SMEscontinue t

11、o be a vital and extremely important part of the business environment.These articles answer important research questions, but research still needs to be conducted on the specific AIS software that small business owners use, and that s what our survey aims to do. Small businesses can choose from a va

12、riety of AIS software packages that meet the needs of many diverse industries, but entrepreneurs usuallydon t have the time to research all the options. Ourresearch provides the small business owner a look at what AIS software their counterparts use and why. After all, entrepreneurs often only have

13、salespeople from the various software companies giving them advice on what software to buy,according to the “ Entrepreneur s Guide to Software ” by C.J. Goldberg.To provide entrepreneurs as much helpful information as possible, we studied the type of software various small businesses use and how the

14、y use it. In addition, we asked participants what factors influenced them the most and if they were satisfied with the software. The study tested the following two hypotheses:Hypothesis 1: Satisfaction with accounting software does not depend on brand.Hypothesis 2: Satisfaction with employee softwar

15、e skills does not depend on the type of business (sole proprietorship, partnership, or corporation).We also wanted to find out if satisfaction is related to factors such as type of business, form of ownership, and demographic variables including gender, age, and race. In addition, we asked questions

16、 to find out whether entrepreneurs use one or more AIS software packages and why they selected more than one product.Wealso wanted to know what these small business owners would like to see improved.Using the U.S. Small Business Administration s Pro-Net database, we selected 175 e-mail addresses of

17、small business owners across the U.S. who had fewer than 500 employees. For demographic data, we developed the survey questionnaire using standard U.S. Census criteria, such as race and age. We compiled and analyzed the data using SPSS (originally, Statistical Package for the Social Sciences) for st

18、atistics.Seventy-five business owners returned the survey, and 64 responses, or 37%, were usable. The first request saw 30% of the questionnaires returned, while the second and third requests resulted in another 7%.These businesses were truly micro businesses, with two thirds employing nine or fewer

19、 people. The age of the respondents was typical for small business owners: 70%were between the ages of 35 and 54. To no surprise, 52% were female. According to the U.S. Small BusinessAdministration, women are starting new businesses at a rate four times that of their male counterparts. We were surprised, however, to have a significant response from minority business owners at 77%, which is much higher than their representation as small business owners.Once more, the results of this study suggest that small business o