International Journal of Human Research and Social Science Studies

This research investigates the extent of adoption of computerized accounting system by small and medium scale enterprises (SMEs) in Niger State, Nigeria. Five research questions and five hypotheses guided the study. Survey research design was adopted for the study. The population of the study was 134 (CEOs of SMEs) in three districts in Niger State, namely Minna, Bida and Suleja Districts. Questionnaires were used for data collection. The instrument was validated by three lecturers believed to be experts in Business education. Cronbach Alpha Reliability method was used to test the internal consistency of the items and a reliability coefficient of 0.87was obtained. Data gathered were coded and analyzed using descriptive statistics, linear regression analysis, Pearson Correlation analysis and Analysis of Variance (ANOVA). The study reveals that CAS adoption rate in SMEs in Niger State is high. Results from the analysis also shown the significant of independent variables and proved the relationships have been substantiated to the dependent variable which contribute to the usage of CAS adoption between SMEs in Niger State. The findings indicate that CEO innovativeness; perceive ease of use and business competitiveness negatively correlated to the adoption of CAS. Results also reveals that only perceive usefulness are significantly positive correlated to CAS adoption. Therefore it can be deduced that adoption of CAS among SMEs in Niger State is caused by its usefulness. The findings reveal that types of business and business location influence the adoption of CAS. However, size (paid up capital, sales turnover and number of employee) do not influence the adoption. Results also indicate that CEO literacy on ICT, accounting and CAS has influence the responded CEO to adopt CAS in their business.

computerized accounting system, small and medium enterprise, adoption, innovativeness, business competitiveness

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