Determinants of computerised accounting information system adoption using an integrated environmental perspective: An Empirical Study

A computerised accounting information system (CAIS) enables enterprises to carry out financial operations that were formerly done manually. In emerging markets, such as Saudi Arabia, small and medium-sized enterprises (SMEs) rarely use CAISs. Motivating their adoption among SMEs necessitates an understanding of why some enterprises are willing to adopt them while others are not. The aim of this research was to explore the potential determinants of Saudi SMEs' decisions regarding CAIS adoption by examining the influence of SMEs' environmental factors on CAIS adoption. To this end, a model was developed to integrate determinants of CAIS adoption drawn from the literature and other factors that have not yet been investigated by researchers. The examination focused on the role of governmental factors on CAIS adoption. The study tested twelve factors that influence SMEs' adoption of CAISs Saudi Arabia. This work has contributed to the literature by proposing an integrated model that links governmental pressures to CAIS adoption.