Comparative Analysis Of The Human Behaviour Regarding The Use Of Open Source Products In Smes Accountancy

This paper aims to highlight that open-source products can be the ideal solution for SMEs in order to provide accountancy services at near-zero costs. The paper presents the behavior of users within a community regarding the open-source products intended for bookkeeping. To support this research, questionnaires were applied to a sample of 50 people, consisting of accountants, accountancy experts, or financial and accounting practitioners, programmers and students of an Economics faculty.