Pérez Estébanez, Raquel; Urquía Grande, Elena; … - In: International Journal of Accounting & Information Management 18 (2010) 1, pp. 39-57
Purpose – The purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies...