Implementation of Accounting Information Systems in Large and Medium Scale Manufacturing Enterprises; Case study on Metropolitan Cities of Amhara Region, Ethiopia

Derbew Dagnew, Endalkachew Tsegaye



This study conducted with the aim of examining the implementation of AISs in large and medium scale manufacturing enterprises of metropolitan cities of Amhara region by
postulating seven hypothesis of accounting information system (organizational structure,
financial capacity, employee’s attitude, environmental factors, compatibility, complexity and
relative advantage of AISs). To find out the research conclusion census was employed. In order
to collect data, self-administered questionnaire were used and an in-depth unstructured
interview was conducted about the subject of the study with key informants. The statistical
society includes all large and medium scale manufacturing enterprises of Gondar and Bahirdar
cities. Collected data is analyzed using SPSS software version 20 tool and regression and
correlations are made to find answers for specific objectives on the basis of the result obtained
from the software. Given the dichotomous response to the dependent variable (AISs
implementation), binary logistic regression model was used to identify the influencing factors of
AISs implementation in study area. According to the study, implementation of AISs is at its
lowest level among manufacturing enterprises of Amhara region and factors such as
organizational structure, financial capacity, environmental factors and relative advantage of
AISs are found positively significantly influencing factors while complexity of AISs is found
negatively influencing factor for AISs implementation. The study therefore recommends that
these factors should be taken into account by those enterprises at the time when they decide to
implement AISs.

Key words: Accounting information systems (AISs), Attributes of AISs, Implementation of     AISs, Manufacturing, Large and Medium enterprises, Binary logistic regression.

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ISSN : 2251-1547