期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2005
卷号：5
页码：171-202
出版社：University of Huelva, Rutgers University
摘要：The important role played by Small and Medium-sized Enterprises in any contemporary economy as a motive force for generating employment and wealth is universally acknowledged and therefore this work is based upon a more detailed study concerning the efficiency of SMEs. Therefore by analysing a sample of 816 SMEs, we aim to study the information published on their Websites in order to clarify certain doubts with respect to the type of target users and thus discover the objectives and strategies pursued by publishing a corporate Webpage. Given the low observed percentage of SMEs with a Website (31.74%) we have also studied the factors influencing the propensity of businesses to possess a corporate Website.
