Application Of Toe Framework In Examining The Factors Influencing Pre- And Post-Adoption Of Cas In Malaysian SMEs

Wan Muhammad, Wan Ismail (2016) Application Of Toe Framework In Examining The Factors Influencing Pre- And Post-Adoption Of Cas In Malaysian SMEs. International Journal of Information Technology and Business Management, 49 (1). pp. 26-37. ISSN 2304-0777

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Abstract

The adequacy and reliability of an accounting system is important to the survival of small-and-medium sized enterprises (SMEs) business. Today, with efficient computer operations such as computerised accounting systems (CAS), an adequate accounting system could be raised more easily than through manual method. However, many of Malaysian SMEs have not yet ready for this innovation. In fact among adopters, the software was still underutilized. For the important role plays by CAS in improving the practices of accounting system in a firm and the significant role plays by SMEs in country economy, this paper attempts to examine the CAS adoption factors in Malaysian context. The objective of this paper is to discuss and propose the application of TOE framework in examining the factors influencing pre-and-post adoption of CAS in Malaysian SMEs. Based on previous literatures, hypotheses and a conceptual model is also developed. It is expected that all factors under Technological, Organizational, Environmental and Owner-Manager Context will have a significance effect on CAS adoption of Malaysian SMEs. Instead of using other innovation theories, TOE is the choice in this conceptual paper as this framework provides a comprehensive view regarding the factors that shape the influence of innovation adoption among SMEs. The proposed conceptual model then is hoped to provide a basis for further empirical research.

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