Universiti Teknologi Malaysia Institutional Repository

Hote model for accounting information system adoption for small and medium scale enterprises in northern ghana

Mahama, Fuseini and Mohamed Dahlan, Halina (2022) Hote model for accounting information system adoption for small and medium scale enterprises in northern ghana. International Journal of Academic Research in Accounting Finance and Management Sciences, 12 (2). pp. 56-83. ISSN 2225-8329


Official URL: http://dx.doi.org/10.6007/IJARAFMS/v12-i2/13021


Accounting information systems (AIS) assist small and medium-sized businesses (SMEs) in making better decisions. SME accounting must be handled effectively in order for them to survive and grow. Previous study on AIS deployment in Ghana has mostly overlooked critical areas such as SMEs. In Ghana, there is currently lack of model that combines all technological, human, organizational, and environmental factors. The human-organization- technology-environment (HOTE) model was created by combining the four categories and investigates factors influencing SMEs' AIS adoption. The most common SMEs AIS adoption factors were then identified. IT officers' innovativeness; staff IT capability; managerial structure; organizational readiness; software perceived benefits; facilitating conditions; competitive pressure and government support are these factors. The technology- organization-environment (TOE) and human-organization-technology (HOT-Fit) models were utilized to build the model. Survey of SMEs was done and evaluated using Partial Least Squares Structural Equation Modelling (PLS-SEM). It demonstrates that 7 of the 11 hypotheses were supported, with one, two, or three hypotheses from each of the four dimensions. Findings will contribute to earlier research by giving theoretical and practical implications for AIS adoption and SMEs performance. Based on the findings, stakeholders were advised to encourage SMEs AIS adoption.

Item Type:Article
Uncontrolled Keywords:Northern Ghana, AIS adoption, SME
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:International Business School
ID Code:100481
Deposited By: Narimah Nawil
Deposited On:14 Apr 2023 10:11
Last Modified:14 Apr 2023 10:11

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