In the United States, even the smallest businesses are connected to a digital ecosystem. We’ve found that the firms in the Small Firm Diaries USA study typically prepare records for quarterly or annual tax filings on some type of software, and these records are often linked to other digital financial information including bank and credit card accounts, point-of-sale (POS) and payroll services.  This means that for the US arm of the study, the research team can draw on existin