FACTORS INFLUENCING HE INTENSION TO ADOPT COMPUTERIZED ACCOUNTING SYSTEM AMONIG SME'S IN THE KALUTARA DISTRICT

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.