EFFECT OF FIRM INTERNAL ATTRIBUTES ON E-ACCOUNTING SYSTEM ADOPTION AMONGST SMALL AND MEDIUM ENTERPRISES (SMES) IN SULEJA LOCAL GOVERNMENT AREA, NIGER STATE

Abstract

Small and Medium Enterprises (SMEs) sector remains a veritable instrument of economic growth in the private sector and government has introduced a lot of policies to grow the SMEs sector of the economy. Also, the private sector on its part has played some roles in ensuring that the sector is productive to the economy. One of these efforts from the private sector is the adoption of e-accounting. Consequently, this study investigated the determinants of e- accounting on SMEs in Suleja Local Government Area of Niger State. The independent variables of the study included managers' attributes and business attributes while e- accounting adoption was the dependent variable of the study. The study had a population and operational sample size of 451 and 254 respectively. Survey research design was adopted by the study and multiple regression technique of data analysis through the aid of Statistical Packages for Social Sciences (SPSS) version 23 was adopted for the study. Data for the study was collected through questionnaires administered to SME operators in Suleja Local Government Area of Niger State, Nigeria and was rated using 5-point likert scale. Out of the 254 questionnaires that were administered, 216 were properly filled to be used. The study found that managers' attributes and business attributes had positive and significant effect on e-accounting adoption among SME operators in Suleja Local Government Area of Niger State. The study recommended that SME operators should be training their operators to boost their managers' attributes and business attributes in order to continue to boost e- accounting adoption among SMEs in Nigeria.