Abstract. This research study is aimed, based on empirical evidence, at measuring the relationship between the use of the Accounting Information Systems (AIS) by the Small and Medium Sized Enterprises (SMEs) in Spain, and firms' improved performance indicators and productivity. This empirical study is based on a survey carried out among small and medium-sized firms to ascertain the extent to which development and implementation of accounting information systems had taken place, and subsequently an analysis was made as to how much this introduction may impact on improvement in outcome indicators and productivity. As interesting results we have found that there is a positive relationship among the SMEs that use AIS for fiscal and bank management and better performance measures. This research provides value added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and performance and productivity indicators in SMEs in Spain.

Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they needto develop strategies enabling them to control their costs. This work aims to analyze and evaluate theimpact, penetration and characteristics of Activity-Based Costs (ABC). This research is of a quantitativetype descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEsusing traditional systems, due to the lack of knowledge, and that there are enterprises that do not use anycosting system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, andthat the most important fact is to understand the possible application of different costing methodologiesfor different purposes.

No abstract

Proper public management is not possible without the existence of internal control mechanisms that ensure reliability of the information for decision making. In Spanish local government this involves overcoming certain weaknesses detected for the internal control and audit function. Based on some of the results obtained by the authors through a survey over Spanish local government internal and external auditors, this work confirms the existence of consensus regarding the need to design and implement internal control mechanisms that assure reliable and useful information on performance and results. Upon this scenery, the paper puts forward a proposal for the development of the internal control, using the case of Homecare Services as a model. This system pursues to provide a useful tool for public managers, contributing to reduce the effects of the financial context over performance, as well as to facilitate cooperation with external audit.

El principal objetivo de esta investigación es analizar, en un pequeño mercado de capitales, como es el de Portugal, si existen diferencias de expectativas en auditoria y cuales son sus componentes principales. Para ese efecto se há cuestionado a auditores e profesores de contabilidad e auditoria en relación a diversos asuntos que influyen e incrementan las diferencias de expectativas en auditoria. Por otro lado, también se cuestiona a los usuarios de la información financiera en Portugal, intentando captar cuales son sus percepciones del papel de la auditoria contemporánea, y sus respuestas son comparadas con las opiniones de usuarios de los países anglosajones. Se concluye que las expectativas de los usuarios de la información en Portugal son semejantes a la de los países anglosajones. El fraude es el principal tópico en las diferencias de expectativas. Por otro lado, el modelo actual de informes de auditoria en Portugal no es suficiente claro para que los usuarios puedan percibir cual es el alcance y el trabajo desarrollado por el auditor en la obtención de sus conclusiones.