The bigger picture: feature on information management systems
研究小企业如何利用管理会计系统进行问题解决和决策，发现最常见的用途是定价，强调信息使用以创收为核心。
Small firms are innovative and flexible and, therefore, vital to the UK economy. They make a major contribution to business activity. Management accounting systems (MAS) is the key information system in small firms and use of MAS is crucial to enhancing performance, surviving in the market and coping with change. This research found that the most common problem-solving/decision-making use of a small firm's information system was in pricing. This emphasizes the revenue side of the profit equation and suggests that a key purpose of using information is to generate profit. But the uses of information cited are diverse.