Examining the adoption of Computerized Accounting System in Bauchi state public secondary school: A proposed model

Abstract

The objective of the study is geared toward an understanding on the perception of schools’ administrators towards the intention to adopt Computerized Accounting System (CAS) in public secondary schools. The study also aims to examine the effect of perceived usefulness, perceived ease of use, management commitment and social influence on intention to adopt accounting information system in public secondary school. This study proposes a conceptual framework based on four variables (perceived usefulness, perceived ease of use, management commitment and social influence) in order to examine the influence of these factors on the intention of secondary school teachers to adopt the use of computerised accounting system in their daily activities. This research modified the Technology Acceptance Model (TAM), by integrating management commitment and social influence. In conclusion, it is expected that upcoming empirical studies using this framework can give an insight to school administrators’ intention to adopt Computerized Accounting System in public secondary schools within Bauchi state.