A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya

The main objective of this research is to examine the relationship between perceived usefulness, ease of use and computerized accounting system (CAS). This study is designed to examine the usage of will computerize accounting system (CAS) to ascertain if there are any issues faced by small business...

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Main Author:	Saleh, Saleh Abdullah
Format:	Thesis
Language:	eng eng
Published:	2011
Subjects:	QA76 Computer software
Online Access:	https://etd.uum.edu.my/2848/1/Saleh_Abdullah_Saleh.pdf https://etd.uum.edu.my/2848/2/1.Saleh_Abdullah_Saleh.pdf
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id	my-uum-etd.2848
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bohari, Abdul Manaf
topic	QA76 Computer software
spellingShingle	QA76 Computer software Saleh, Saleh Abdullah A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya
description	The main objective of this research is to examine the relationship between perceived usefulness, ease of use and computerized accounting system (CAS). This study is designed to examine the usage of will computerize accounting system (CAS) to ascertain if there are any issues faced by small business in Tripoli, Libya. In addition the behavioral and performance changes of technology acceptance among small business in Tripoli, Libya were investigated. Libyan small companies need to be cost effective and timely in their accounting practices and these could not be achieved with its traditional way of accounting reporting. CAS is meant to conduct the company’s operations and activities, and providing information concerning the variety of users’ interest. Indeed, it is the combination of human interaction and technology that could be employed to meet excellent and efficient operation that was lacking in these small business companies. To achieve these objectives, quantitative method of data collection was employed. This involved the use of questionnaire to gather information from the sample of 100 Libyan employees resident in Malaysia. However, the response rate was 48%. The results of the study indicate that a positive association between perceived usefulness and intention to use CAS was supported. This study has critically reviewed the approached that makes the computerized accounting system more reliable and efficient, from the previous studies. The aim here is to learn more about the influence and role played by accountant in their decision through computerized accounting system. The integrated approach which helps the accountants to develop and understand accounting base issues after using CAS and review of CAS utilization for small business in Tripoli, Libya to encourage management and accountant for their efficiency in business record keeping were focused.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Saleh, Saleh Abdullah
author_facet	Saleh, Saleh Abdullah
author_sort	Saleh, Saleh Abdullah
title	A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya
title_short	A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya
title_full	A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya
title_fullStr	A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya
title_full_unstemmed	A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya
title_sort	study on the use of computerised accounting systems in small business: a case of small business in libya
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2011
url	https://etd.uum.edu.my/2848/1/Saleh_Abdullah_Saleh.pdf https://etd.uum.edu.my/2848/2/1.Saleh_Abdullah_Saleh.pdf
_version_	1776103611163475968
spelling	my-uum-etd.28482023-05-11T06:39:53Z A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya 2011 Saleh, Saleh Abdullah Bohari, Abdul Manaf College of Business (COB) College of Business QA76 Computer software The main objective of this research is to examine the relationship between perceived usefulness, ease of use and computerized accounting system (CAS). This study is designed to examine the usage of will computerize accounting system (CAS) to ascertain if there are any issues faced by small business in Tripoli, Libya. In addition the behavioral and performance changes of technology acceptance among small business in Tripoli, Libya were investigated. Libyan small companies need to be cost effective and timely in their accounting practices and these could not be achieved with its traditional way of accounting reporting. CAS is meant to conduct the company’s operations and activities, and providing information concerning the variety of users’ interest. Indeed, it is the combination of human interaction and technology that could be employed to meet excellent and efficient operation that was lacking in these small business companies. To achieve these objectives, quantitative method of data collection was employed. This involved the use of questionnaire to gather information from the sample of 100 Libyan employees resident in Malaysia. However, the response rate was 48%. The results of the study indicate that a positive association between perceived usefulness and intention to use CAS was supported. This study has critically reviewed the approached that makes the computerized accounting system more reliable and efficient, from the previous studies. The aim here is to learn more about the influence and role played by accountant in their decision through computerized accounting system. The integrated approach which helps the accountants to develop and understand accounting base issues after using CAS and review of CAS utilization for small business in Tripoli, Libya to encourage management and accountant for their efficiency in business record keeping were focused. 2011 Thesis https://etd.uum.edu.my/2848/ https://etd.uum.edu.my/2848/1/Saleh_Abdullah_Saleh.pdf text eng public https://etd.uum.edu.my/2848/2/1.Saleh_Abdullah_Saleh.pdf text eng public masters masters Universiti Utara Malaysia Abu-Musa, Ahmed A. (2003), Evaluating the Security of Computerized Accounting Information System: An Empirical Study on Egyptian Banking Industry. PhD. Thesis, Aberdeen University, UK. Abu-Musa, A. A. (2006), ‘‘Exploring Perceived Threats of Computerized Accounting Information Systems in Developing Countries: An Empirical Study on Saudi Organization.’’, Management Auditing Journal, Vol. 2, No.4, pp 387-407. Abu-Musa, A.A. (2006), “Exploring perceived threats of CAIS in developing countries: the case of Saudi Arabia”, Managerial Auditing Journal, Vol. 21 No. 4, pp. 387-407. Curtis, G. (1995). Business Information Systems: Analysis, Design and Practice. Wokingham: Addison-Wesley Publishing Company. Davis, F. D. (1986). A technology acceptance model for empirically testing new end-user information systems: Theory and results. Unpublished doctoral dissertation, assachusetts Institute of Technology, Boston. Dillon, A., and Morris, M., G., (1996). User acceptance of information technology: Theories and models. Annual Review of Information Science and Technology 31:3-32. Delone, W.H., 1988, “Determinants of Success for Computer Usage in Small Business,” MIS Quarterly, 12(1), 51-61. Hauser, J. R. & Shugan, S.M. (1980). Intensity measures of consumer preference. Operations Research, 28, 279-320. John Breen, Nick Sciulli & Cheryl Calvert , (2003)., The Use of Computerised ccounting Systems in Small Business. Small Enterprise Association of Australia and New Zealand 16th Annual Conference, Ballarat, 28 Sept-1 Oct, 2003. Larcker, D. F. & Lessig, V.P. (1980). Perceived usefulness of information: A psychometric examination. Decision Sciences, 11, 121-134. Rahman, M. and Halladay, M. (1988). Accounting Information Systems: Principles, Applications and Future Directions. New Jersey: Prentice Hall. Raymond, L., 1988, “The Impact of Computer Training on the Attitudes and Usage Behaviour of Small Business Managers,” Small Business Management, 26(3), 9-13. Swanson, E. B. (1987). Information channels disposition and use. Decision Sciences, 18, 131-145. Zulkarnain Muhamad Sori, (2009)., Accounting Information Systems (AIS) and Knowledge Management: A Case Study. American Journal of Scientific Research. 4, 36-44. Noor Azizi Ismail, Shamsul Nahar Abdullah & Mahamad Tayib. (2003). Computer-Based Accounting Systems: The Case of Manufacturing-Based Small and Medium Enterprises in the Northern Region of Peninsular Malaysia. Journal of Technology, 39(E), 19-36. Talal H. H, & Khadra, H. A. A. (2006). Evaluation of The Effectiveness of Control Systems in Computerized Accounting Information Systems: An Empirical Research Applied on Jordanian Banking Sector. Journal of Accounting Business & Management, 13, 39-68. Kinsun Tam. (2002). Implementing Internal Accounting Controls as Constrains in RDBMS and XML. Working paper European conference of AIS on 2002. Duschinsky, P., and P. Dunn. (1998). Competitive advantage from IT. Chartech News, The Institute of Chartered Accountants, April: 7. Wilson, R. A., and A. Sangster. (1992). The Automation of Accounting Practice. Journal of Information Technology, 7, 66-75. Chen, J. C., and B. C. William. (1993). The Impact of microcomputer systems on small business. Journal of Small Business Management. 31(3), 97-102.

A Study on the Use of Computerised Accounting Systems in Small Business: A Case of Small Business in Libya

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