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A Review on Determinants of Accounting Information System Adoption

Received: 24 December 2018    Accepted: 24 January 2019    Published: 21 February 2019
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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.

Published in Science Journal of Business and Management (Volume 7, Issue 1)
DOI 10.11648/j.sjbm.20190701.13
Page(s) 17-22
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Accounting Information System, Accounting Information System Adoption, Government Support, Perceived Ease of Use, Performance Expectancy

References
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Cite This Article
  • APA Style

    Manchilot Tilahun. (2019). A Review on Determinants of Accounting Information System Adoption. Science Journal of Business and Management, 7(1), 17-22. https://doi.org/10.11648/j.sjbm.20190701.13

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    ACS Style

    Manchilot Tilahun. A Review on Determinants of Accounting Information System Adoption. Sci. J. Bus. Manag. 2019, 7(1), 17-22. doi: 10.11648/j.sjbm.20190701.13

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    AMA Style

    Manchilot Tilahun. A Review on Determinants of Accounting Information System Adoption. Sci J Bus Manag. 2019;7(1):17-22. doi: 10.11648/j.sjbm.20190701.13

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  • @article{10.11648/j.sjbm.20190701.13,
      author = {Manchilot Tilahun},
      title = {A Review on Determinants of Accounting Information System Adoption},
      journal = {Science Journal of Business and Management},
      volume = {7},
      number = {1},
      pages = {17-22},
      doi = {10.11648/j.sjbm.20190701.13},
      url = {https://doi.org/10.11648/j.sjbm.20190701.13},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20190701.13},
      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.},
     year = {2019}
    }
    

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    AB  - 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.
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Author Information
  • Department of Accounting and Finance, Raya University, Maichew, Ethiopia

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