Hote model for accounting information system adoption for small and medium scale enterprises in northern ghana

• Main Authors: Mahama, Fuseini, Mohamed Dahlan, Halina
• Format: Article
• Language: English
• Published: Human Resource Management Academic Research Society 2022
• Subjects: HF5601 Accounting
• Online Access: http://eprints.utm.my/id/eprint/100481/1/HalinaMohamedDahlan2022_HOTEModelforAccountingInformationSystem.pdf; http://eprints.utm.my/id/eprint/100481/; http://dx.doi.org/10.6007/IJARAFMS/v12-i2/13021

Accounting information systems (AIS) assist small and medium-sized businesses (SMEs) in making better decisions. SME accounting must be handled effectively in order for them to survive and grow. Previous study on AIS deployment in Ghana has mostly overlooked critical areas such as SMEs. In Ghana, there is currently lack of model that combines all technological, human, organizational, and environmental factors. The human-organization- technology-environment (HOTE) model was created by combining the four categories and investigates factors influencing SMEs' AIS adoption. The most common SMEs AIS adoption factors were then identified. IT officers' innovativeness; staff IT capability; managerial structure; organizational readiness; software perceived benefits; facilitating conditions; competitive pressure and government support are these factors. The technology- organization-environment (TOE) and human-organization-technology (HOT-Fit) models were utilized to build the model. Survey of SMEs was done and evaluated using Partial Least Squares Structural Equation Modelling (PLS-SEM). It demonstrates that 7 of the 11 hypotheses were supported, with one, two, or three hypotheses from each of the four dimensions. Findings will contribute to earlier research by giving theoretical and practical implications for AIS adoption and SMEs performance. Based on the findings, stakeholders were advised to encourage SMEs AIS adoption.