A Review on Determinants of Accounting Information System Adoption

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.

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