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THE FACTOR AFFECTING COMPUTERIZED ACCOUNTING SYSTEM WITH REFERENCE TO GOVERNMENT DEPARTMENT IN THE AMPARA DISTRICT


Athambawa Haleem
,
Abstract

The purpose is to provide an insight about Computerized Accounting System adoption, highlighting contact point and significant influence on government departments. The research is based on a wide literature review, focused on the identification of organizational factors influencing on CAS adoption. The deriving research model was incorporated in a questionnaire that was preliminarily tested and finally provided to a sample of 100 accounting officers randomly selected from different government departments in Ampara District. Reponses were collected from only 78 officers from the departments and used multiple regressions to test hypotheses and analyze the relationship between variables.

The study found the following results: there is a positive impact with statistical significance of infrastructure, human resource, cost, management support, user perception and internal control system on the dependent variable (the application of the computerized accounting system by the government department in Ampara District.)

The study recommended that the top level government administrative policy makers need to work on strengthening the infrastructure and the need for attention to human resources working in departments in terms of ongoing training to use the computerized accounting system, and to make serious attempts to access the governmental financial support to ease the burden of cost of these departments in order to facilitate the process of applying the computerized accounting system.

KEYWORDS: Computerized Accounting System, technological advancement, livelihood.

Keywords:
Journal Name :
EPRA International Journal of Economic and Business Review(JEBR)

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Published on :

Vol : 4
Issue : 7
Month : July
Year : 2016
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