A Study on the determinants of Computerized Accounting System (CAS) adoption by SMEs in SM City North Edsa, Quezon City, Philippines

• Main Authors: Gutierrez, Maria Paola D., Lim, Wel O., Ong, Kelvin W., Yu, Nikka Erika M.
• Format: text
• Language: English
• Published: Animo Repository 2009
• Subjects: Accounting > Computer-assisted instruction; Small business > Philippines
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14708
• Institution: De La Salle University

The adoption of Information Technology (IT) in a small business, especially in its accounting processes, contributes to a small business' success. The researchers conducted the study to be able to determine the factors that influence the Small and Medium Enterprises (SMEs) in the Philippines to adopt IT in their accounting processes. Prior studies (Thong, 1999) presented four categories that impact a small business owner's decision to adopt IT. These include the characteristics of the organizational decision makers, technological innovation, organization, and environment in which the organization operates. Results showed that even though some of these really do affect the decision of SMEs for IT adoption in their accounting system, these relationships are not statistically significant.