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Accounting Information Systems Used by Small Business Owners to Support Forecasting Profitability.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Accounting Information Systems Used by Small Business Owners to Support Forecasting Profitability./
Author:	Green-Douglas, Patricia L.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2020,
Description:	215 p.
Notes:	Source: Dissertations Abstracts International, Volume: 81-11.
Contained By:	Dissertations Abstracts International81-11.
Subject:	Construction. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27961930
ISBN:	9798644902774

Accounting Information Systems Used by Small Business Owners to Support Forecasting Profitability.
Green-Douglas, Patricia L.

Accounting Information Systems Used by Small Business Owners to Support Forecasting Profitability. - Ann Arbor : ProQuest Dissertations & Theses, 2020 - 215 p.

Source: Dissertations Abstracts International, Volume: 81-11.

Thesis (D.B.A.)--Capella University, 2020.

This item must not be sold to any third party vendors.

Sustaining small companies is an issue that influences the economic development of a country. As of 2019, it is estimated that 59.9 million employees in the United States work for small businesses; however, the average failure rates for these entities are 20% and 49% in the first and fifth years, respectively. Small construction and renovation companies have the highest failure rates in the 1st and 5th years. Some factors that contribute to small business failures include poor financial management, management inconsistency, poor scheduling, and underuse of organizational resources. Research findings revealed a positive relationship between the efficient use of accounting information systems (AIS) and increased organizational performance. Although AIS contributes to enhancing organizational performance, scant literature was available that provided information about how some small successful business owners used the AIS to support financial gains. The purpose of this qualitative single case study was to explore the contributory factors that influence how AIS is used to support forecasting profitability by small construction and renovation business owners in the Northeastern United States. The research question that guided this study was, How do some small construction and renovation business owners in the Northeastern United States use AIS to support forecasting profitability? Data were collected from 12 one-on-one semistructured telephone interviews and two online focus groups. The interviewed participants were small construction and renovation business owners or their designated representatives (chief executive officer, accounting manager, and managers) using AIS for a minimum of 5 years. Three small business owners and nine designated representatives met the inclusion criteria for this study. NVivo®12 was used to perform thematic analysis, which identified the following themes: (a) accounting information quality, (b) strategic decision-making, (c) business performance, and (d) financial gains. The findings revealed that small business owners used the AIS to document, store, and process accounting information on a project-by-project basis to determine the ability to perform similar jobs, job costing, scheduling timeframe, and financial gains. Accurate documentation of accounting and business information in the AIS was critical to determine profitability, but to conduct forecasting functionalities required the inclusion of an add-on application or the development of an advanced Excel spreadsheet coded with forecasting formulas and functions. The findings of this study may help small business owners, scholars, and researchers understand how to use AIS and supporting programs to maintain long-term operations. Further studies could examine different industries or focus on a separate geographical area.

ISBN: 9798644902774Subjects--Topical Terms:

3561054
Construction.

Accounting Information Systems Used by Small Business Owners to Support Forecasting Profitability.
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500 $a Source: Dissertations Abstracts International, Volume: 81-11.
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520 $a Sustaining small companies is an issue that influences the economic development of a country. As of 2019, it is estimated that 59.9 million employees in the United States work for small businesses; however, the average failure rates for these entities are 20% and 49% in the first and fifth years, respectively. Small construction and renovation companies have the highest failure rates in the 1st and 5th years. Some factors that contribute to small business failures include poor financial management, management inconsistency, poor scheduling, and underuse of organizational resources. Research findings revealed a positive relationship between the efficient use of accounting information systems (AIS) and increased organizational performance. Although AIS contributes to enhancing organizational performance, scant literature was available that provided information about how some small successful business owners used the AIS to support financial gains. The purpose of this qualitative single case study was to explore the contributory factors that influence how AIS is used to support forecasting profitability by small construction and renovation business owners in the Northeastern United States. The research question that guided this study was, How do some small construction and renovation business owners in the Northeastern United States use AIS to support forecasting profitability? Data were collected from 12 one-on-one semistructured telephone interviews and two online focus groups. The interviewed participants were small construction and renovation business owners or their designated representatives (chief executive officer, accounting manager, and managers) using AIS for a minimum of 5 years. Three small business owners and nine designated representatives met the inclusion criteria for this study. NVivo®12 was used to perform thematic analysis, which identified the following themes: (a) accounting information quality, (b) strategic decision-making, (c) business performance, and (d) financial gains. The findings revealed that small business owners used the AIS to document, store, and process accounting information on a project-by-project basis to determine the ability to perform similar jobs, job costing, scheduling timeframe, and financial gains. Accurate documentation of accounting and business information in the AIS was critical to determine profitability, but to conduct forecasting functionalities required the inclusion of an add-on application or the development of an advanced Excel spreadsheet coded with forecasting formulas and functions. The findings of this study may help small business owners, scholars, and researchers understand how to use AIS and supporting programs to maintain long-term operations. Further studies could examine different industries or focus on a separate geographical area.
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