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Information technology and E-accounting usage : determinants among S.M.Es in Sri Lanka

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dc.contributor.advisor Ambegoda, T
dc.contributor.author Weerawickrama, VL
dc.date.accessioned 2024-08-13T07:17:30Z
dc.date.available 2024-08-13T07:17:30Z
dc.date.issued 2023
dc.identifier.citation Weerawickrama, V.L. (2023). Information technology and E-accounting usage : determinants among S.M.Es in Sri Lanka [Master’s theses, University of Moratuwa]. Institutional Repository University of Moratuwa. http://dl.lib.uom.lk/handle/123/22665
dc.identifier.uri http://dl.lib.uom.lk/handle/123/22665
dc.description.abstract This research study aims to examine the factors affecting e-accounting practices in Sri Lankan small and medium-sized enterprises (S.M.Es). The rapid advancement of information technology has brought about significant changes in accounting practices, with e-accounting emerging as a viable solution for enhancing efficiency and effectiveness in financial management. However, there is limited empirical research focusing specifically on the implementation and utilization of systems in e-accounting among Sri Lankan SMEs. To address this research gap, a quantitative research approach was adopted. Data was collected from a sample of SMEs in Sri Lanka through structured questionnaires, and statistical analysis such as descriptive analysis, correlation analysis and analysis of regression were employed to identify the relationships between various factors and e-accounting practices. The findings of this research provide valuable inputs into the factors affecting E-accounting practices in Sri Lankan SMEs. The results reveal that information technology cost, risk of information technology, and employees’ information technology skills significantly influence the adoption and utilization of e-accounting systems where employee theoretical knowledge was not significantly contributed. And also study has investigated that organizational supportiveness has a moderating effect on E-accounting practices. The theoretical implications of this research highlight the importance of considering both technological and human factors in understanding the adoption and usage of systems in E-accounting. Practically, the findings highlight the need for SMEs in Sri Lanka to invest in developing their employees' IT skills and information technology to facilitate the successful implementation of E-accounting practices. In conclusion, this research provides valuable insights into the factors influencing E-accounting practices among Sri Lankan SMEs. The outcomes contribute to both academic understanding and practical implications for SMEs aiming to enhance their financial management practices. Further research is recommended to address the limitations and expand the scope of this study, ultimately supporting the advancement of E-accounting practices among SMEs in Sri Lanka and beyond. en_US
dc.language.iso en en_US
dc.subject E-ACCOUNTING PRACTICES en_US
dc.subject SMALL AND MEDIUM-SIZED ENTERPRISES (S.M.ES) - Sri Lanka en_US
dc.subject INFORMATION TECHNOLOGY – Dissertation en_US
dc.subject COMPUTER SCIENCE- Dissertation en_US
dc.title Information technology and E-accounting usage : determinants among S.M.Es in Sri Lanka en_US
dc.title.alternative determinants among S.M.Es in Sri Lanka en_US
dc.type Thesis-Abstract en_US
dc.identifier.faculty Engineering en_US
dc.identifier.degree MBA in Information Technology en_US
dc.identifier.department Department of Computer Science and Engineering en_US
dc.date.accept 2023
dc.identifier.accno TH5324 en_US


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