Determinants of Computerized Accounting Information System Adoption by Hospitals in Addis Ababa, Ethiopia

Abstract

The purpose of this study is to investigate factors that affect adoption of computerized accounting information system by hospitals in Addis Ababa. It examines the effect of cost-benefit perception, perceived ease of use, human resource, firm size and management commitment on computerized accounting information system adoption. The study adopts explanatory research design along with census survey of all of 52 hospitals in Addis Ababa. Primary data was collected from these hospitals. The main findings indicate that adoption of computerized accounting information system is significantly affected by perceived ease of use, human resource and management commitment. Furthermore, cost-benefit perception and firm size are not significantly related to adoption of computerized accounting information system. The study recommends that hospitals should attempt to employ qualified and competent personnel; accounting information system vendors should provide packages that are easy to use and management to support accounting information system implementation.

Keywords: Computerized accounting information system, perceived ease of use, Addis Ababa