EVALUATING THE ADOPTION FACTORS OF COMPUTERIZED ACCOUNTING SYSTEMS IN GOVERNMENT SCHOOLS

O. Hapanyengwi, Mupinda P. T. and T. G Mswazi
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O. Hapanyengwi: Zimbabwe Open University, Zimbabwe.
Mupinda P. T.: Southern African Association of Accountants and Zimbabwe Open University, Zimbabwe.
T. G Mswazi: Accounting and Auditing, Zimbabwe Open University, Zimbabwe.

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Abstract: The research intended to explore why government schools had not adopted computerised accounting systems despite the high availability of computers in the Zimbabwean economy. The study took a quota sample of 36 respondents from 30 schools selected from a total of 100 schools each with a minimum of one(1) accounts clerk or one(1) bursar from Goromonzi District, Mashonaland East Province. A questionnaire survey was used to collect data from the chosen research subjects. The study established that most government schools had computers, electricity resources, sufficient and experienced human resources for smooth adoption of computerized accounting system, and that administration attitudes and costs were delaying adoption of computerized accounting system. The Ministry of Primary and Secondary education should take the leading role of pushing for implementation of computerised accounting systems in government schools. Government schools should be allowed to finance the acquisition of computer hard-wares and soft-wares for computerizing their accounting systems. A step by step approach in adopting the usage computerized accounting systems that allows invoicing, receipting and reporting of school financial activities is also recommended for government schools.

Date: 2020-09-22
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Published in Journal of Economics, Management and Trade, 2020, 5 (2), pp.15-22

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05263110

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