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Introduction The need for information in an organisation is not new. However, in today's ever changing and complex world of business, information has an increasingly important role to play in decision‐making. Not only has the nature of business operations changed during the last 20 years however; so too has the technology available to businessmen. The micro‐chip and computerisation have made information readily accessible, yet evidence suggests that companies are slow to adopt information systems, and when they do so the system is relatively unsophisticated.

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