Implementation of Accounting Information Systems in Ethiopia: Evidence from Small and Medium Enterprises in Bahir Dar City
Science Journal of Business and Management
Volume 6, Issue 6, December 2018, Pages: 107-115
Received: Sep. 28, 2018; Accepted: Jan. 5, 2019; Published: Jan. 28, 2019
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Abera Aynekulu Abate, Department of Accounting and Finance, Debark University, Gondar, Ethiopia
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Understanding the interplay between information technology implementation and productivity growth is the foundation for projecting the future economic growth rate of developing countries in general and the development of Small and Medium enterprises (SMEs) in particular. The study explores factors affectingimplementation of Accounting Information Systems (AISs) among SMEs in Ethiopia takingSMEsin Bahirdarcityas a reference. In doing so, mixed research approach was found to be appropriate in this study. Besides, in order to collect data, self-administeredstructured questionnaire and in-depth interview tools were utilized. The statistical societies of the study were included using random sampling technique with cross-sectional surveydesign. Collected data were analyzed using SPSS software version 22 and descriptive statistics and regression analysis were made to find answers for pre-determined hypotheses. Given the dichotomous response to the dependent variable (AISs implementation), binary logistic regression model was used aimed to identify major influential factors. The result of the study foundthatimplementation of AISs is at its lowest level among SMEs in Ethiopia and factors such asgovernment support, employees’ IT competence, complexity of AISs, organizational readiness, and owner (manager) support were found to be significantly influencing AISs implementation in Ethiopia. The study helps concerned stakeholdersto understand determinants of AIS technologies implementation among SMEs in Ethiopia and thereby helps todesign appropriate policies that would modernize and automate their accounting systems and practices. This study also contributes to AIS literature on determinants of AISs implementation among SMEs in developing countries.
Accounting Information Systems, Implementation, Small and Medium Enterprises, Ethiopia
To cite this article
Abera Aynekulu Abate, Implementation of Accounting Information Systems in Ethiopia: Evidence from Small and Medium Enterprises in Bahir Dar City, Science Journal of Business and Management. Vol. 6, No. 6, 2018, pp. 107-115. doi: 10.11648/j.sjbm.20180606.12
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This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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