A Review on Determinants of Accounting Information System Adoption
Science Journal of Business and Management
Volume 7, Issue 1, February 2019, Pages: 17-22
Received: Dec. 24, 2018; Accepted: Jan. 24, 2019; Published: Feb. 21, 2019
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Author
Manchilot Tilahun, Department of Accounting and Finance, Raya University, Maichew, Ethiopia
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Abstract
The determinants of accounting information system adoption include the factors that affect the decision of to adopt or not accounting information system by organizations like human resource, performance expectancy, perceived ease of use, top management support, government support, etc. nowadays business firms and other organizations are tending to adopt and implement accounting information system since the adoption of accounting information system have advantages of increasing functionality of accounting departments within the organization, improved accuracy, faster processing which aids companies to better cost control and enable companies to have a better external financial reporting. The objective of this study is to identify the major determinants accounting information system adoption by companies and firms throughout the world. Also the study have found that management support and commitment, perceived ease of use, performance expectancy, availability of human resource and government support are the major factors that influence the adoption of accounting information system. Those conducted previous researches in different countries have recommended that management of organizations should have to support the implementation of accounting information system, higher education institutions to come up with appropriate curriculum and department to provide qualified graduates for the employers and the government to support accounting information system adoption by giving incentives and granting access to finance for firms.
Keywords
Accounting Information System, Accounting Information System Adoption, Government Support, Perceived Ease of Use, Performance Expectancy
To cite this article
Manchilot Tilahun, A Review on Determinants of Accounting Information System Adoption, Science Journal of Business and Management. Vol. 7, No. 1, 2019, pp. 17-22. doi: 10.11648/j.sjbm.20190701.13
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Copyright © 2019 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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