Determinants Of Accounting Information Systems Adoption Among State Owned Corporations In Kenya

Abstract

Running an organization successfully requires effective management of organizational and financial data with quality information systems. Though state corporations in Kenya are working in an increasingly digitized knowledge economy, they have been slow on adopting information systems in general and accounting information systems (AIS) in particular. The purpose of this study was to investigate the determinants of accounting information systems adoption among state owned corporations in Kenya. Specifically, the study sought to establish the effect of perceived usefulness, top management support, employee competence and the perceived ease of use on adoption of accounting information systems among state owned corporations in Kenya. The study was anchored on the technology acceptance model, diffusion of innovations theory and the unified theory of acceptance and use of technology. The study applied a descriptive research design. The study population in this study was 187 state corporations in Kenya. Multistage sampling was used to select 65 state corporations. The study used a structured questionnaire addressed to the senior accountants in the state corporations. Collected data was analysed using descriptive statistics (percentages, frequencies, means and standard deviations) and multiple regression analysis. The results were presented in figures and tables. The study results show that top management support (β = 0.318, p = 0.012) and employee competence (β = 0.438, p < 0.05) had a significant positive effect on adoption of AIS in state corporations in Kenya. However, perceived ease of use (β =- 0.032, p = 0.801) and perceived usefulness (β = 0.093, p = 0.124) did not have a significant effect on adoption of AIS in state corporations in Kenya. Based on these results, the study recommends that the attitudes and perceptions of accountants regarding any information system should be considered in the adoption process. The study also recommends that in seeking to support employees in the adoption process. top managers should always seek the opinions and suggestions of the employees. They should also involve them in the decision making. Lastly, the study recommends that before any AIS is implemented in an organization, employees should be sensitized on how to use it in order to get maximum benefit on any adopted system.