会计信息系统外文翻译及原文

会计信息系统
小型企业在美国的比重很大。

尽管大多数公司都是小型企业，但是美国的大多数研究主要是研究大型跨国公司。

在美国和其他州，从高科技到特许经营权，小型企业是重要的实体。

这些企业家负担不起雇大会计师事务所审计咨询建议，如给股东的金融股、或关闭他们的企业等建议的费用，但是他们需要准确的会计信息来生存。

这就是为什么他们依靠会计信息系统（AIS）进行日常的管理决策。

我们想要发现他们怎么选择一个系统，使我们感到惊奇的是，这并不全是成本的因素。

首先，我们将简要的解释一下整个研究，已经有人为小型企业做过AIS的研究，然后解释研究结果。

在1999年，James Thong提出，在企业选择会计信息系统时，业务规模是最有意义的标准。

虽然他的研究缺少决策变量，但是解释了为什么企业家使用会计信息系统，却没有提及小型企业正在使用的具体软件。

另一项研究，是1998年Falconer米切尔，加文·里德，朱丽亚史密斯进行的，连接中小企业使用的管理会计信息进行成功或失败的融资。

此外，他们指出，因为大量的小型企业的存在，这些中小企业是否继续是一个至关重要的商业环境。

这些文章回答了重要的研究问题，但研究还需要中小企业使用何种会计信息系统软件的具体数据，这就是我们调查的目的和要做的事。

C.J. Goldberg提出，小企业可以选择各种不同的会计信息系统软件满足各行各业的需求，但企业家通常没有时间去研究所有选择。

我们的研究提供了小型企业业主看重何种会计信息系统软件的原因。

毕竟，大型企业往往只有销售人员根据“企业家”指南，从不同的软件公司调查，然后给企业家建议买什么软件。

根据“企业家”指南选择的软件会提供给企业家尽可能一样多的有用信息，我们学习了许多小企业类型软件的使用和企业家如何使用它。

此外，我们要求调查什么因素使他们对软件感到满意。

这个实验测试了以下两种假设：
假设一：满意的会计软件并不依赖品牌。

假设二：满意度与员工软件技能成正比，不取决于类型的业务（独资、合伙、公司）。

我们也想查明满意度相关的因素，如类型的业务，形成的所有权、和人口统计变数包括性别、年龄、以及种族。

此外，我们问问题来找出是否企业家使用一个或多个会计信息系统软件和为什么他们选择一个以上的产品。

我们也想知道这些小企业主是否希望看到改进。

使用美国小型企业管理局Pro-Net数据库的数据，我们选择175封邮件地址的小企业主，他们在美国曾少于500个员工。

人口统计学数据，开发研制了调查问卷使用标准的美国人口普查标准，例如种族和年龄。

编制和分析数据，利用SPSS统计软体（原来）为社会科学统计。

75%企业主归还所有的调查，和64%回应，或37%，是可用的。

第一个要求看到30%交回的调查问卷，而第二个和第三个要求导致另一个7%。

这些企业都有真正的微型商业，三分之二或更少的人使用的调查对象的年龄是典型的小企业主：年龄之间的70%是35至54岁之间。

到这不足为奇，52%是女性。

根据美国小
型企业管理局已经开始新的生意，女性的增长速度是男性的4倍。

我们都很惊讶，然而，有一个明显的反应，有77%少数民族企业主，这远高于他们的小企业主。

再一次研究的结果表明，小企业主不要基地选择完全依靠会计信息系统软件成本。

相反，企业家选择软件包以压倒性的优势，他们发现更容易使用，而且他们很大程度上受到了顾问和商业顾问的服务。

有些人甚至使用超过一个会计信息系统的软件。

评论也显示，许多软件无法完全满足他们的会计需要，并不足为奇，呼吁改善有什么班机。

从那些小企业主进一步的研究可提供额外的信息，但谁没有回应此项调查，研究人员可能找到相当数量的回应受到越来越严峻的挑战。

Accounting Information Systems
Small 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. and other nations.
These entrepreneurs can’t a fford 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 day-to-day management decisions. We wanted to find out how they select a system, and, to our surprise, it isn’t all 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 business size was the most significant organizational characteristic when entrepreneurs selected accounting information systems. 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.
Another 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 SMEs continue to 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 variety of AIS software packages that meet the needs of many diverse industries, but entrepreneurs usually don’t have the time to research all the options. Our research provides the small business owner a look at what AIS software their counterparts use—and why. After all, entrepreneurs often only have 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 they 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 software 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 to find out whether entrepreneurs use one or more AIS software packages and why they selected more than one product. We also 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 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 statistics.
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 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 owners don’t base their AIS software choices entirely on cost. Instead, entrepreneurs overwhelmingly chose software packages that they found easier to use, and they were heavily influenced by consultants and business counselors. Some even use more than one AIS software package. Comments also suggest that many software packages don’t completely meet their accounting needs,and, not surprisingly, call for improvements in what’s available. Further research may provide additional information from t hose small business owners who didn’t respond to the survey, but researchers are likely to find obtaining a significant number of responses an increasing challenge.。