Academic service-learning in an accounting information systems capstone course

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Accounting and Finance


Accounting firms have seen their margins shirk as competition increases simultaneously with decline in demand for traditional accounting services. The smaller accounting firms must find new niche markets to aid their survival. One potential niche market for small CPA and accounting firms is to provide computerized information system consulting services to small business. A cost-effective strategy utilizing inexpensive telephone survey information of local small businesses and Multiple Discriminant Analysis is presented to find potential client leads that have a high success rate. A recent study of small businesses found systematic differences between small businesses that use personal computers and those that do not. MDA may be used to identify PC-Nonuser businesses that have a profile similar to the PC-Users and are classified as PC-Users by the statistical model. This subset of PC-Nonusers is more likely to benefit from computerization and willing to computerize.