AbstractInternal accounting systems supply managers with cost, planning, evaluation, and control information not provided by traditional financial statements prepared according to Generally Accepted Accounting Principles. A conceptual model of factors associated with utilization of internal accounting systems was developed. It included size, use of computers for financial accounting, and managerial innovativeness. The model was tested using data collected from a survey of Ohio country elevators. Logistic multivariate analysis found use of internal accounting to be significantly associated with size and managerial innovativeness.