The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China

The main purpose of this study is to examine the relationship between the perceived ease of use, perceived usefulness and usage of Computerized Accounting System (CAS) among accountants in small and micro businesses in Xi’an, Shaan Xi of China. This study uses the quantitative method for data analys...

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Main Author:	Zhang, Lanlan
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	T58.6-58.62 Management information systems HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/6591/1/s819667_01.pdf https://etd.uum.edu.my/6591/2/s819667_02.pdf
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id	my-uum-etd.6591
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ahmi, Aidi
topic	T58.6-58.62 Management information systems HF5601-5689 Accounting
spellingShingle	T58.6-58.62 Management information systems HF5601-5689 Accounting Zhang, Lanlan The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China
description	The main purpose of this study is to examine the relationship between the perceived ease of use, perceived usefulness and usage of Computerized Accounting System (CAS) among accountants in small and micro businesses in Xi’an, Shaan Xi of China. This study uses the quantitative method for data analysis. Data were collected using a set of questionnaires distributed to a sample of 400 accountants, 221 of the questionnaire were returned and only 201 were used for further analysis. The results showed a positive relationship between perceived ease of use, perceived usefulness and the use of CAS. About the current usage state of CAS in China, there were about 73.6 % of businesses already implemented CAS in Xi’an Shaan Xi of China. U8 as the most popular type of accounting software, has about 32.8 % of the respondents. The recommendation for this research can be improved by conducting the other factors that have effect on the adoption of CAS. A larger sample should also be covered not just focus on the selected city of China. The data from this research is collected from the online survey. Another approach should also be considered for data collection. Through information provided in this research, accountants, business owners, government, software provider and other related parties could acquire a better understanding of the benefits of CAS. Most of the previous studies were undertaken outside of China such as United States, Kenya, Nigeria, and Malaysia. This study try to form the perspective of the small and micro businesses on the usage and the implementation of CAS especially in Xi’an, Shaan Xi of China to encourage them to use the accounting software.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Zhang, Lanlan
author_facet	Zhang, Lanlan
author_sort	Zhang, Lanlan
title	The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China
title_short	The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China
title_full	The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China
title_fullStr	The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China
title_full_unstemmed	The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China
title_sort	use of computerised accounting systems among accountants on small and micro businesses in xi'an, shaan xi of china
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2017
url	https://etd.uum.edu.my/6591/1/s819667_01.pdf https://etd.uum.edu.my/6591/2/s819667_02.pdf
_version_	1747828100042850304
spelling	my-uum-etd.65912021-08-18T08:46:37Z The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China 2017 Zhang, Lanlan Ahmi, Aidi Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business T58.6-58.62 Management information systems HF5601-5689 Accounting The main purpose of this study is to examine the relationship between the perceived ease of use, perceived usefulness and usage of Computerized Accounting System (CAS) among accountants in small and micro businesses in Xi’an, Shaan Xi of China. This study uses the quantitative method for data analysis. Data were collected using a set of questionnaires distributed to a sample of 400 accountants, 221 of the questionnaire were returned and only 201 were used for further analysis. The results showed a positive relationship between perceived ease of use, perceived usefulness and the use of CAS. About the current usage state of CAS in China, there were about 73.6 % of businesses already implemented CAS in Xi’an Shaan Xi of China. U8 as the most popular type of accounting software, has about 32.8 % of the respondents. The recommendation for this research can be improved by conducting the other factors that have effect on the adoption of CAS. A larger sample should also be covered not just focus on the selected city of China. The data from this research is collected from the online survey. Another approach should also be considered for data collection. Through information provided in this research, accountants, business owners, government, software provider and other related parties could acquire a better understanding of the benefits of CAS. Most of the previous studies were undertaken outside of China such as United States, Kenya, Nigeria, and Malaysia. This study try to form the perspective of the small and micro businesses on the usage and the implementation of CAS especially in Xi’an, Shaan Xi of China to encourage them to use the accounting software. 2017 Thesis https://etd.uum.edu.my/6591/ https://etd.uum.edu.my/6591/1/s819667_01.pdf text eng public https://etd.uum.edu.my/6591/2/s819667_02.pdf text eng public masters masters Universiti Utara Malaysia Ajzen, I. (1985). From Intentions to Actions: A Theory of Planned Behavior. In Action Control (11-39). Springer Berlin Heidelberg. Ajzen, I., & Fishbein, M. (1975). Belief, attitude, intention and behavior: An Introduction to Theory and Research. Alfredy, F. S. (2013). A Study on the factors determining adoption of computerized accounting system in public hospital: the case study of three district hospitals in Arusha region (Doctoral dissertation, Mzumbe University). Ba Shu Song (2013). 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The use of computerised accounting systems among accountants on small and micro businesses in Xi'an, Shaan Xi of China

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