ADOPTION OF COMPUTERIZED ACCOUNTING SYSTEM BY COFFEE SOCIETIES IN NYERI COUNTY, KENYA
Journal Title: European Journal of Business and Social Sciences - Year 2014, Vol 3, Issue 3
Abstract
This study sought to analyze the effect of the hindrances affecting the adoption of computerized accounting system by coffee societies in Nyeri County. To achieve the objectives of the study, a descriptive survey research design was adopted. The target population was 23 registered coffee societies with 80 coffee factories in Nyeri County. The sample size was 82 managers. A self-administered semi-structured questionnaire was distributed to the managers where 86.6% response rate was achieved. Primary data was analyzed with the aid of Statistical Package for Social Sciences software to generate frequencies, mean and percentages. Data was presented by use of charts, graphs and frequency tables. A regression model to show the relationship between the independent and dependent variables was also generated. The findings of the study indicate that: Coffee societies have not fully adopted computerized accounting systems; Cost, human resource proficiency and availability of related infrastructures are the most important hindrances affecting adoption of computerized accounting system; and users’ perception on the computerized accounting systems is insignificant in respect to adoption of computerized accounting systems but further studies may be commissioned to confirm or disapprove our findings.
Authors and Affiliations
Christopher K. Githinji| School of Business Management and Economics Dedan Kimathi University of Technology, P.O Box 657 – 10100, NYERI Correspondence Email: githinji75@yahoo.com, Richard W. Kiminda| School of Business Management and Economics Dedan Kimathi University of Technology, P.O Box 657 – 10100, NYERI Correspondence Email: githinji75@yahoo.com, Ofunya, F. A| School of Business Management and Economics Dedan Kimathi University of Technology, P.O Box 657 – 10100, NYERI Correspondence Email: githinji75@yahoo.com
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- EP ID EP10423
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