Efficient management of business organizations necessitates the use of quality information systems to effectively handle organizational and financial data. Despite the fact that Somali SMEs operate in a rapidly digitizing economy, they have been sluggish to embrace information systems in general, and accounting information systems (AIS) in particular. The objectives of this paper was to examine at the factors that influence accounting information system adoption among Somali small and medium-sized businesses.
The study specifically attempted to determine the impact of perceived usefulness, top management support, staff competency, and perceived ease of use on the adoption of accounting information systems among Somali small and medium enterprises. The study was founded on the technology acceptance model, diffusion of innovations theory and the unified theory of acceptance and use of technology. A descriptive research design was used in the study. A total of 385 questionnaires were distributed to small and medium-sized businesses across Somalia. The structured questionnaire was distributed to financial officers, accountants, managers, and users of accounting information systems at selected SMEs across the country. Descriptive statistics such as percentages, frequencies, means, and standard deviations and multiple regression analysis were used to examine the collected data. Tables were used to present the findings. The study found that the Top management support (? = 0.325, p = 0.016) and employee competence (? = 0.442, p < 0.05) had a significant positive effect on adoption of AIS in small medium enterprises in Somalia. However, perceived ease of use (? =-0.030, p = 0.821) and perceived usefulness (? = 0.096, p = 0.135) did not have a significant effect on adoption of AIS in small medium enterprises in Somalia.
The study found that perceived ease of use had no effect on the adoption of AIS in Somalia's small and medium-sized businesses. The findings also revealed that accountants and AIS users in Somalia's small and medium-sized businesses were not concerned of making mistakes while utilizing accounting information systems. Furthermore, data revealed that accountants saw AIS as straightforward to use, and accountants in SMEs found engaging with the AIS simple.
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