Czynniki wpływające na wdrażanie i eksploatację systemów finansowo-księgowych w małych przedsiębiorstwach w Olsztynie
The Factors Influencing Implementation and Use of Finance-accounting Systems in Small Enterprises in Olsztyn

Summary/Abstract: Purpose – identification of factors influencing the implementation and use of financial-accountingsystems in small enterprises in Olsztyn is the objective of this paper.Design/methodology/approach – an analysis of available literature, horizontal and vertical data analysis.Findings – the major incentive of implementation of new IT systems in accounting of small enterprises is an expectationthat less time will be needed to conduct accounting, and the risk of errors in accounting ledgers and reportswill be reduced. The most frequently indicated factors affecting the implementation and use of IT systemsin accounting were: difficult operation and lack of allowance to install the software on more than one computer.Originality/value – the key factors influencing the implementation and use of financial-accounting systemsin the surveyed enterprises have been determined.

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