Abstract:
The study investigates the Requirements of Users, Cost of Selecting Accountilg
Package, Main Features, Customization Capabilities, and Accounting package
Functionality on purchase decision of accounting packages among SIvfEs i1 the
Kurunegala districl. Although much research has been <ione on purchasing decisions gn
accounting packages for large-scale businesscs. so far lack of research has becn do;re
on purchasing decisions on accounting packages among small anri mediurn cliteqprises.
This research study plan to examine tha.i problcm and fulfiIl the ernpirical gap in tiie
purchase decisions of accounting packages arnc)ng Sitr{E,s in ihe Kururiegala ilistlicl;.
Purchasing the appropriate accounting soft',vare has become an important issue fc,r
many SMEs. Selecting the rvrong accounting software would be a greal clisaster, it
might lead to major flnancial Iosses. Cerlain crucial I-actors Requircments ol- lJsers"
Cost of Selecting Accountiug Package, Main Featrrres, Clustomization Capabilities, and
Accounting Parckage Functir:nality should be taken into consicleration before
purchasing the software. The otrjective of this paper is to investigate, analyze, and.
evaluate the main factors SMEs should consider in their decision to purchnse the
appropriate accounting software.
More precisel'/. the stuCy lbcused cn evaluating the effect of selectetl r,ariablos orr
Primary datii r,vere collected via a queslioilnaire. Struclure questionnaires rvere
distribuled among 360 SMEs have seiecteci irL the I(urunegala disti:ict ttrlougl:,
poptrlation study. The datawere analyzed t.rsing descripti've, correlation ane.l1.sis, simple
regression attalysis, and rnultiple regression anaiysis.l,astly, tl:e result indic:a.ted that
there is significant impact of Financia.l Insritr.rtions Characteristics, farnily factcrs anC
macroeconomics factors on SMEs Loan Defbult. f'he findings of this study are usefirl
in further erilarging and enrichment applications of these conceuts in practice.
