Perceived Ease of Use, Perceived Usefulness and the Usage of Computerized Accounting Systems: A Performance of Micro and Small Enterprises (MSEs) in China
Zhang Lanlan1, Aidi Ahmi2, Oluwatoyin Muse Johnson Popoola3

1Zhang Lanlan, Haojing College of Shaanxi University of Science and Technology, Xi’an, China.
2Aidi Ahmi, Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia.
3Oluwatoyin Muse Johnson Popoola, Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia.
Manuscript received on 27 June 2019 | Revised Manuscript received on 15 July 2019 | Manuscript Published on 26 July 2019 | PP: 324-331 | Volume-8 Issue-2S2 July 2019 | Retrieval Number: B10560782S219/2019©BEIESP | DOI: 10.35940/ijrte.B1056.0782S219
Open Access | Editorial and Publishing Policies | Cite | Mendeley | Indexing and Abstracting
© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (

Abstract: Computerized Accounting Systems (CAS) has been used as a tool to help the accountants and the business owner to record daily business transactions and produce accounting reports in no time. The adoption of CAS among the users, however, varies especially in term of the factors that influence the usage and the level of the adoption. This paper aims, among other factors, to investigate the relationship between the model of technology acceptance (TAM) and the use of CAS. The main purpose is to examine the connection between the two variables of TAM, perceived ease of use and perceived usefulness, and use of CAS among accountants in micro and small enterprises (MSEs). The scope of this study is businesses in Xi’an, Shaan Xi of China. An online survey has been used to obtain feedback from 400 respondents. However, only 201 responseshave been returned and available for further analysis. This study discovers a beneficial connection between perceived ease of use, perceived usefulness and CAS use. This study could guide the accountants and business owners as well as the research communities to understand the correlation of technology acceptance and the use of CAS.
Keywords: Computerised Accounting Systems, Perceived Ease of Use, Perceived Usefulness, Technology Acceptance Model (TAM), China.
Scope of the Article: Authentication, Authorization, Accounting