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The purpose of this conceptual paper is twofold; first to examine the factors affecting EA adoption in Malaysian Maritime Industry, second to study the effect of e-accounting adoption on firm performance. This paper proposed to investigate the factors influencing the e-accounting adoption in the technological, organizational, environmental and owner-manager contexts in order to provide wider perspective. Extending the model, this paper also perceives the importance of investigating the effect of e-accounting adoption on company performance. By applying this model in future empirical research, it is expected to reveal the determinants of the e-accounting adoption among the SMEs in the maritime industry while its effect on the firm overall performance of Malaysian maritime industry is expecting to give a clue to the industry for the role of e-accounting.
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In-Text Citation: (Rashid et al., 2018)
To Cite this Article: Rashid, N., Ghaffar, A. binti M., Mokhtar, M. Z., Ismail, W. N. S. W., Yazid, A. S., & Afthanorhan, A. (2018). E-Accounting adoption in Malaysian Maritime Industry: A Conceptual Study and Future Direction. International Journal of Academic Research in Business and Social Sciences, 8(11), 1421–1436.
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