One concern in the use of IT within companies is related to the considerable costs of such operations. The cost elements are not only related to the implementation phase of computerized accounting and information system but also to the continuous monitoring of such systems. In this regard, of course, a thorough analysis in terms of costs and benefits should be made. However, the resources of small and medium-sized firms cannot compare with those of large and multinational companies.Discuss the use of IT for small and medium-sized companies. To what extent do the disparities between these types of companies and large companies in terms of financial and human resources affect the efficiency of such services for each category of company? Do differences in terms of resources play for or against small and medium-sized companies in a highly competitive and globalized capital market?