The role of computerized accounting information on administrative decisions efficiency: Empirical evident from Abu Dhabi

Abstract

The main purpose of this study is to examine the relationship between the perceived ease of use, perceived usefulness and usage of Computerized Accounting System (CAS) among accountants in the Financial Department of the Emirate of Abu Dhabi. This study uses the quantitative method for data analysis. Data were collected using a set of questionnaires distributed to a sample of 400 accountants, 221 of the questionnaires were returned and only 201 were used for further analysis. The results showed a positive relationship between perceived ease of use, perceived usefulness and the use of CAS. About the current usage state of CAS in Abu Dhabi, there were about 73.6 % of businesses already implemented CAS in the Emirate of Abu Dhabi U8 as the most popular type of accounting software, has about 32.8 % of the respondents. The recommendation for this research can be improved by conducting the other factors that have effect on the adoption of CAS. A larger sample should also be covered not just focus on the selected city of Emirate. Most of the previous studies were undertaken outside of emirate such Kenya, Nigeria, and Malaysia. This study tries to form the perspective of the financial department on the usage and the implementation of CAS especially in Emirate of Abu Dhabi to encourage them to use the accounting software.