DETERMINANTS OF EFFECTIVE COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS ADOPTION IN GOVERNMENT AGENCIES IN TANZANIA

Abstract

The study assessed the effectiveness of computerized accounting information systems adoption and focused specifically in the public agencies in Tanzania. Explanatory design was employed in the conduct of the study and knowledge generation was facilitated using causal relationship testing. Three independent variables were identified for testing namely transparency, accountability and reduction in malpractices. The variables were tested towards effectiveness in the adoption of accounting information system as the dependent variable. The study was guided by the Technology Acceptance Model (TAM) as the theoretical perspective prior to the emphasis on the usefulness of the technology in the adoption. Dar es Salaam Water and Sanitation Authority (DAWASA) was used as the area for the study from which primary data was collected in the knowledge generation process. The data were obtained from the employees selected purposely using structured questionnaire through the sample of 50 respondents among management staff. The collected data were gathered and filled in the SPSS software to generate statistics useful to test reliability of data.. Descriptive statistics were used to provide the description on the profile of the respondents and analysis of the findings. Findings indicate 72.8% of respondents are in agreement that the three variables influence the effectiveness of accounting information system adoption. This implies that effectiveness in the adoption of accounting information system in public agencies in Tanzania is positively influenced by transparency, accountability and reduction in malpractices