SMEs’ Adoption of Computerized Accounting Systems in the Rural North of Ghana

Francis Aboagye-Otchere; Enusah Abdulai

Francis Aboagye-Otchere University of Ghana
Enusah Abdulai University of Education, Winneba, Ghana

Keywords: Small and Medium Enterprises (SMEs), Computerized Accounting Information Systems, Adoption

Abstract

This study investigates the drivers of Computerized Accounting Information Systems (CAIS) adoption intentions among SMEs in the rural North of Ghana. A Cross-Sectional Survey using structured Questionnaires was employed in gathering data from 800 SME owners in the Savanah region of Ghana. Data analysis was conducted using partial least squares structural equation modelling (PLSSEM) and the findings suggest that SME owner innovativeness has a significant direct and indirect influence on CAIS adoption. Other factors found to have a significant influence on CAIS adoption include government support, technology complexity, relative advantage, and SMEs' readiness to adopt new technology. Neither security concerns nor the cost of CAIS was found to influence CAIS adoption intentions.

Author Biographies

Francis Aboagye-Otchere, University of Ghana

Department of Accounting

Enusah Abdulai, University of Education, Winneba, Ghana

Department of Accounting