| The purpose of this study was to identify and assess the importance attached to accounting software selection activities by working accounting professionals in the small business community. The study was conducted using a questionnaire mailed out to certified public accountants (CPAs) and controllers of companies with 500 or less employees in the largest cities of four western states. Data were analyzed using a two-way ANOVA in a 2 x 3 factorial design. The study groups were CPAs, controllers, and controllers with CPA certification across software selection experience. Twenty software selection activities were recommended from the literature review and were incorporated into the questionnaire. A 5-point Likert scale was provided for the respondents to assess the importance of each of the 20 questions. Study results, the 20 selection activities rank ordered by their means, indicated that a hierarchy of software selection activities did exist. Management of a small business, using this information, could conceivably optimize the selection of accounting software for their firm. |
