This paper argues that the informational requirements for good decision making in small and medium sized enterprises (SMEs) are complex and adaptive. It identifies the basic information needs of the SME, and considers how information is used to guide decisions. It argues that accounting...

Three tests of contingency theory are presented. The central hypothesis is that information system development is determined by contingencies. Data relate to the period 1994-98 for a sample of new Scottish micro firms. Contingency theory is tested by correlation, cluster and regression analysis....