IT support to management control in small and medium-sized enterprises
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IT systems are seen as invaluable support to financial and accounting specialists, however, many enterprises are unable to use their analytical potential. The paper validates a positive contribution of the systems to the effectiveness of management control in small and medium-sized companies. The research included 129 Polish SMEs. Even though IT systems of ERP and BI classes were not commonly available (they were used by 18.6% of SMEs), it was observed that financial and management accounting received adequate IT support (in 58.1% of cases). Furthermore, sales and customer service were seen as domains were ITS contributed the most to the business. Finally of 51 SMEs which had no access to advanced software, only 7 found that situation negative.
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