Technology and the introduction of the Goods and Services Tax in Australia: a small business perspective
Ciccotosto, Susan (2005) Technology and the introduction of the Goods and Services Tax in Australia: a small business perspective. In: Proceedings of 2005 Hawaii International Conference on Business. From: 2005 Hawaii International Conference on Business, 26-29 May, 2005, Waikiki, Hawaii, USA.
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This paper evaluates the increased use of technology in small businesses in Australia after the implementation of the Goods and Services Tax (GST) of 2000. A 2004 qualitative survey of small convenience stores was used to determine the accounting system employed to trace the receipt, and payment, of the Goods and Services tax required by the Australian Tax Office. Although an increase in the use of technology in these small businesses was observed, there was not a corresponding increase in the flow of information for decision-making purposes. Owner/managers still used their accounting information purely for compliance purposes, and did not avail themselves of the increased functionality that these systems offered.
|Item Type:||Conference Item (Refereed Research Paper - E1)|
|Keywords:||small business, management accounting practices, goods and services tax|
|Date Deposited:||12 Mar 2010 04:10|
|FoR Codes:||15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%|
|SEO Codes:||90 COMMERCIAL SERVICES AND TOURISM > 9002 Property, Business Support Services and Trade > 900204 Wholesale and Retail Trade @ 50%
91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 50%