Translate 
Chat Pdf 
Abstract
This study sought to pinpoint determinants of AISs technologies adoption among SMEs in Ethiopia. Two dominant diffusion of innovation theories, namely Technology-Organization-Environment (TOE) and Diffusion of Innovation (DOI) were contextualized to predict SMEs’ AISs adoption. A quantitative research approach with a cross-sectional survey design was applied. Questionnaires were distributed to 356 sampled SMEs at Bahir Dar city with a response rate of 84.55%. A binomial logistic regression model was used to test the proposed framework. The results of the study unveiled that the trend of AISs adoption is low among SMEs in Ethiopia, and all the proposed factors associated with the technological context and external context are determinants of AISs technologies adoption. Since AISs technologies adoption is new to SMEs in Ethiopia, technology developers must take into account the business culture of SMEs. This study helps concerned SMEs, government, and academician to understand the determinants that drive or impede the AIS technology adoption and thereby helps them to design appropriate policies that can advance digitalization of their accounting practices. This article also contributes to the debate in the literature on how to conceptually understand the determinants of AISs adoption among SMEs in developing countries.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
