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In any analysis or review of accounting software, the day‐to‐day environment in which this software will ultimately be used must surely be the starting point. The bewildering array of business packages that are currently on offer, all claiming features and capabilities that make them the ideal choice for a small business requiring computerisation, present a terrifying prospect for the unsuspecting and unitiated end‐user. It often transpires in the slick demonstration situation that the salesman will gloss over important issues because of personal inexperience in accounting procedures. It can just as easily happen that a prospective customer will avoid asking pertinent questions for fear of revealing his limited technical knowledge. It is long overdue that, just as an accountant would turn to guidelines to help determine the format for a set of annual accounts, he should be able to turn to similar guidelines for assistance in selecting a computer system.

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