Interrelated Factors Influencing the Adoption Decision of AIS Applications by SMEs in Jordan

Ahamed Al-dmour, Rand Al-dmour and Ra'ed Masa'deh

International Business Research, 2016, vol. 9, issue 10, 46-62

Abstract: This study aims to identify the main factors that either facilitating (motivating) or inhabiting the adoption decision of AIS by small –medium sized companies in Jordan. In order to accomplish the research objectives, a conceptual framework was designed. The conceptual framework includes three major interrelated factors: organizational, technological and environmental factors. The data for this research were collected through email survey with 101 respondents. The target respondents were the small-medium sized companies in Jordan and the key respondent approach was used. A group of twenty factors, employed as variables from the previous studies and models of adoption were listed and examined in a neutral manner, without pre-classifying them as barriers or incentives, through email surveys sent to key respondent in the SMEs. Respondents were asked to indicate how these factors influence their AIS adoption decisions. Furthermore, a comparison analysis has conducted to show how these factors are perceived differently among those who have adopted as AIS, those that will not adopt it all and those that might adopt it in the near future. The finding showed that only twelve of these factors were found significant, eight labeled as incentives and four labeled as barriers. However, the set cost factor was the only shared one perceived as a barrier among all groups. The results showed the three groups adopt perceive factors differently. The research has finalized with some theoretical and practical implications and recommendations.

Keywords: AIS (Accounting Information System); adoption; SME (Small-Medium Sized) Enterprises; Jordan (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ibrjnl:v:9:y:2016:i:10:p:46-62

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