Factors Influencing Small And Medium Enterprises' Behavior And Intention To Adopt Accounting Information System (AIS) Based Information Technology (IT)

Abstract

This study is conducted with the aim to study the factors that influencing Small and Medium enterprises' behaviour intention to adopt Accounting Information System (AIS) based Information Technology (IT). In this study, perceived ease of use, perceived usefulness and Task-technology Fit are the independent variables for the dependent variable of SMEs' behaviour intention to adopt AIS based IT. The objectives of this study is to identify whether there is a significant relationship between these three independent variables with the dependent variable. Questionnaires are distributed to 100 respondents who are people who in charge of accounts in SMEs to collect data in Kuala Lumpur area. Pearson's Correlation and Multiple Regression Analysis are used to analyze data collected. Three independent variables found to have significant relationship with dependent variable. Few journals are stated to support the result of this study. Nevertheless, further investigation and research on factors that may influence the SMEs' behaviour intention to adopt AIS based IT should be conducted other than perceived ease of use, perceived usefulness and Task-Technology Fit (TTF).