Competence, perceived usefulness, ease of use, attitudes and accounting behavior in Small and Medium Enterprises in Uganda

Abstract

This study was prompted by the failure of Small and Medium Enterprises to exhibit the minimum required accounting practices. The accounting records are rarely in place, where they exist their accuracy is usually doubtable. It was not clear whether the problem was about Competence, Perceived Usefulness, Ease of Use or Attitude towards accounting behavior. The study therefore, set out to examine the relationship between Competence, Perceived Usefulness, Ease of Use, Attitude and accounting behavior.

Quantitative data was collected from a sample of 390 SMEs and achieved a response rate of 97%. Data was analyzed using Statistical Package for Social Science (SPSS). Pearson’s correlation test was carried out to establish the relationship between the variables while the regression modal was used to establish the prediction potential of the independent variables. The findings of the study revealed a positive relationship between competence, perceived usefulness ease of use, attitude and accounting behavior. The regression modal further revealed that accounting competences and ease of use of accounting were significant predictors actually accounting for 55.3% of the variance in accounting behavior of SMEs.