Although researchers have examined the differences between managing large and small businesses, few studies have explored these differences in terms of managing the use of computers. Nearly all of the important MIS research is being conducted in large organizations. The results of these research efforts may not apply to smaller firms if their MIS environments are indeed different. Thus, the present focus of most MIS research may be missing the needs and problems of thousands of small business users. Several MIS articles suggest that smal I businesses face unique problems in the management of their computer resources, but thus far the evidence cited is anecdotal. Few research efforts have studied this issue scientifically. This study tests the contention that small businesses use computers differently than large businesses by examining a sample of Los Angeles manufacturing firms of various sizes.