This paper is based on a research project which was designed to investigate small business usage of a computerised accounting system (CAS) to ascertain if there are obstacles that prevent small businesses from migrating to such a system. Two groups of small businesses are surveyed. Those that currently use a CAS and those that do not. The purpose of this comparison is to determine what were the major influences in their decision to use or not use accounting software for their business. A secondary
objective was to learn more about the influence and role (if any) played by their accountant in their decision. The development of an understanding of the obstacles that inhibit the use of a CAS will be useful in the building of strategies to encourage greater efficiency in small business record keeping.