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The Impact of Accounting Software Automation on Small Business Financial Control and Decision-Making Processes

Posted: Jan 15, 2023

Abstract

The proliferation of automated accounting software represents one of the most significant technological transformations in small business financial management over the past decade. While substantial research has documented the efficiency gains and cost reductions associated with these systems, the fundamental cognitive and organizational shifts in financial control and decision-making processes remain inadequately understood. Traditional accounting literature has largely approached automation as a tool for enhancing existing processes rather than as a catalyst for reconfiguring financial management architectures. This research addresses this gap by introducing a novel theoretical framework that conceptualizes accounting automation not merely as a procedural enhancement but as a transformative force that reshapes the very nature of financial control and decision-making cognition in small business contexts.

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