The bigger picture: feature on information management systems

Gavin C. Reid, Julia A. Smith

Research output: Contribution to journalArticlepeer-review


Small firms are innovative and flexible and, therefore, vital to the UK economy. They make a major contribution to business activity. Management accounting systems (MAS) is the key information system in small firms and use of MAS is crucial to enhancing performance, surviving in the market and coping with change. This research found that the most common problem-solving/decision-making use of a small firm's information system was in pricing. This emphasizes the revenue side of the profit equation and suggests that a key purpose of using information is to generate profit. But the uses of information cited are diverse.
Original languageEnglish
Pages (from-to)24-26
Number of pages2
JournalFinancial Management
Publication statusPublished - Jan 2002


  • accounting systems
  • management accounting
  • small business
  • information management


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