FACTORS INFLUENCING BEHAVIOR INTENTION TOWARDS ACCOUNTING INFORMATION SYSTEM: A STUDY OF SMES IN MALAYSIA
Keywords:accounting information system, SMEs, organizational factors, stakeholder factors, technological factors, external factors
This study focuses on the investigation of the main challenges that affect SME users towards the adoption of accounting information system. The conceptual framework was designed base on the technology acceptance model, technology organization environment model and stakeholder theory. The framework is developed from four major factors: organizational factor, stakeholder factor, technological factor, and external factor. The respective factors are addressed in the sub-section. Organizational readiness and compatibility are included in the organizational factors, management support and accountants are included in stakeholder factors, perceived usefulness and perceived ease of use are included in technological factors, whereas for external factors it contains government agencies and regulations, competitive pressure, and vendor section. Non-probability method is applied in this study, while questionnaires are distributed through email and 106 sets of data are collected from management committees /owners of SME located in Klang Valley, Malaysia. SPSS software tool is used to analyze the data. Descriptive, reliability, correlation and multiple linear regression statistics are employed to test the conceptual framework. The results show that only two factors, namely management support and competitive pressure have significant impact on accounting information system adoption. The finding of this study is useful for government agents, accountants, system vendors and managers in assisting accounting information system adoption.
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