A preliminary study of the factors affecting the e-accounting (EA) adoption in Malaysian maritime industry

Affizah, Mohamad Ghaffar and Mohd Zulkifl, Mokhtar and Mohamad Rosni, Othman and Wan Nur Syahida, Wan Ismail and Norudin, Mansor (2016) A preliminary study of the factors affecting the e-accounting (EA) adoption in Malaysian maritime industry. In: 4th International Conference on Accounting, Business and Economics (ICABEC 2016), 28-30 Aug 2016, Terengganu.

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Abstract

Record keeping is very important in the financial management of the organization and failure of it will affect the overall firm’s performance. Most of the fall of small medium enterprise (SMEs) is poor record keeping. E-accounting (EA) is one of the solutions. Therefore, it is crucial to examine factors that influence the use of EA in multiple industries such as maritime sector because different types of innovation, scope and sector can contribute different factors in the technology adoption by organization. This study focuses on the information technology (IT) adoption in accounting systems for the maritime industry. The maritime industry is one of the key focus areas to drive our economy in the future since Malaysia is a maritime nation surrounded by the sea and more than 90 percent of our trade depends on the sea. SMEs are the best medium to promote the goal and IT as one of the key strategies. A total of 30 owner-managers of maritime SMEs were used as samples for investigation where data were purposively selected. In this preliminary investigation, four independent variables namely technological, organizational, environmental and decision-makers have been tested for the perception of the EA adoption. The overall results showed that 58.2% of the selected variables can explain key factors in determining the deployment of EA among Malaysian maritime SMEs.

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