Small and Medium-Sized Entrepreneurs’ Behavioural Intention to Use Accounting Information Systems in Eastern Province of Sri Lanka

Abstract

Numerous factors influence the Intention of small and medium enterprises to use new technologies. Although the usage of accounting information systems has been indicated to be highly advantageous for corporations in general, small and medium companies in Sri Lanka continue to demonstrate reservations in using them. Therefore, this current study attempts to identify the factors that influence the Intention of small and medium enterprises in using such systems by employing the questionnaire survey method. The findings indicate that the factors of Performance Expectancy, Effort Expectancy, Social Influence and Facilitating Conditions significantly drive such Intention.