Determinants of Accounting Information System Adoption in Nigerian SMEs
DOI:
https://doi.org/10.61143/umyu-jafr.8(1)2025.028Keywords:
Accounting Information System, Perceived Usefulness, Perceived Ease of Use, Perceived Cost, Perceived SecurityAbstract
This study examines the determinants of Accounting Information Systems (AIS) adoption among small and medium-sized enterprises (SMEs) in Nigeria. The study used the Technology Acceptance Model (TAM) and extended it with two additional constructs: perceived security, and perceived cost. The population for the study consisted of 5645 SMEs operating in Bauchi metropolis. The study employs a survey method and uses a Stratified sampling technique to collect data from the sample size of 440 respondents through the help of self-administered questionnaires. Out of the 440 questionnaires distributed, 423 were filled and returned representing97% response rate. However, only 409 were valid for statistical analysis. The data collected were analyzed with SPSS version 25. The results of the study revealed that perceived usefulness (PU), perceived ease of use (PEOU), and perceived security have positive and significant influences on AIS adoption among SMEs in Nigeria. However, perceived cost was found to have a negative influence on AIS adoption. It is recommended that Nigerian SMEs need to be convinced of the usefulness and ease of use of AIS, as well as the security of their data witha view to encourage its adoption. Additionally, efforts should be made government to subsidized the cost of both hardware and software for SMEs usage in particular.
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