Evaluating the Intention to use Accounting Information Systems by Small and Medium Sized Enterpreneurs

Abstract

When it comes to the usage or intention to use new technology any organization including small and medium sized ones, there are many factors influencing such decision. Despite the its various benefits that an organization can enjoy once it would have implemented an accounting system, the intention to use such systems is still very less in Sri Lankan context. This study deployed quantitative study based on questionnaire survey. Statistical analysis were run to find out what factors would influence small and medium sized entrepreneurs in their intention to use these systems, and delineated that Performance Expectancy, Effort Expectancy, Social Influence and Facilitating Conditions had significant influence.

Keywords: Accounting Information Systems, Small and Medium Sized Entrepreneurs, Sri Lanka