Accounting Information System Adoption Model for Small and Medium-Sized Enterprises in Northern Ghana

Abstract

Accounting Information Systems (AIS) are essential tools for Small and Medium-sized Enterprises (SMEs). To continuously stay in business, businesses must manage their accounting efficiently. The study will investigate SME AIS adoption in Northern Ghana by critically evaluating different adoption models, as the SMEs are considered as the backbone of the Ghana's economy. Previous research data were gathered using popular educational databases. To collect data and generate research findings about the objective, direct content analysis and summative content analysis were used. According to the review, there have been very few previous studies on SMEs AIS adoption with a maximum dimension of three. They are either technology, organization or environment-based or human, organization, and technology-based. Combining the Technology-Organization-Environment (TOE) and Human-Organization-Technology (HOT-Fit) models yields the Human-Organization-Technology-Environment (HOTE) model. The HOTE model is a new model for SMEs AIS adoption in Ghana. This study fills a gap in the literature by broadening the range of factors influencing SMEs' adoption of AIS.