Abstract:
The study investigated factors that influence adoption of accounting information system with
respect to the barriers which can influence SMEs from taking advantage of CAIS system and
expected benefits derived by adopting the system. A mixed research approach was used to
answer the research questions that emerge through the review of existing literature. The
study statistically analyzes data obtained from the survey questionnaire. A research
framework developed based on technology-organization-environment framework and
Technology acceptance model to guide the study to guide the study. A sample size of 125
SMEs were chosen from a population of 181 SMEs using the stratified sampling followed by
random sampling. Questionnaires and interviews were used for data collection.
The result of the study indicated that, the major barriers SMEs faces in the adoption of CAIS
are, security risk, lake technological availability , lack vender support, lack computation,
lack of government support, financial constraints, lack of skilled labor to implement CAIS,
high implementation cost , lack of technical and managerial skills on the use technological
innovation ,strongly influence non adoption of CAISs by SMEs whereas owner/manager’s
resistance to changing, as well as Satisfaction with Manual System are weak predicators of
non adoption by SMEs. The study also identified perceived ease of use and perceived
usefulness as a driver of adopting CAIS. The researcher recommended government
intervention through providing finance, subsidies as well as training on CAIS to SMEs
through micro and small enterprise development agency for easy adoption.
