Abstract:
The purpose of this research study is to explore factors influencing the intension to
adopt computerized accounting system among SME's in the Kalutara district. Yet few
researchers related to the factors affecting on usage CAS on public sector have been
candied out in Sri Lankan context so far. To bridge the gaps in the existing literature this
study was carried out to investigate the factors influencing the intension to adopt
computerized accounting system among SME's in the Kalutara district. This research
examines the existing levels of human resource, cost of installing, management support,
user perception, internal control, the intension to adopt computerized accounting
system among small and medium enterprises, the relationships among human resource
and the intension to adopt CAS, cost of installing and the intension to adopt CAS,
infrastructures and the intension to adopt CAS, and internal control and the intension
to adopt CAS among SME's. This research study relies on a data s6t derived its survey
of 352 SME's in Kalutara district.
The collected data has been analyzed by using descriptive statistics, correlation analysis
and regression analysis. The result indicated that human resource, cost of installing,
infrastructures, internal control and the intension to adopt CAS had high level in the
small and medium enterprises. Also result indicated a strong positive relationship
between human resource, cost of installing, infrastructures, internal control and the
intension to adopt CAS. As well as there is significant positive impact of human
resource, cost of installing, infrastructures, internal control and the intension to adopt
CAS.
