Small Business Adoption of Computerized Accounting Systems Using the Technology Acceptance Model

• In Event: AIS and More

Abstract

Drawing on Davis’s technology acceptance model, the purpose of this correlational study was to examine how small business owners accept and use computerized accounting systems (CAS). Data were collected using a survey mailed to 347 small business owners which yielded a sample size of N = 71. Results showed a positive correlation between perceived ease of use, perceived usefulness, and the intent to adopt CAS. The model predicted about 71% of the variations in intent to adopt CAS. Using the portion of the sample where small business owners had not yet adopted CAS (n = 34), the model was able to predict about 63% of the variation and in the portion where small business owners had already adopted CAS (n = 37), the model was able to predict about 70% of the variation. Understand the relationship between perceived ease of use and usefulness of CAS may help sustain small businesses.

Authors

• Alan Rogers, Franklin University

• Mary Dereshiwsky, Walden University

• Roger William Mayer, SUNY College at Old Westbury