Knowledge and use of accounting software: evidence from Oman
Purpose – The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman. Design/methodology/approach – This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accoun...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2021-11-01
|
| Series: | Journal of Industry-University Collaboration |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JIUC-04-2020-0005/full/pdf?title=knowledge-and-use-of-accounting-software-evidence-from-oman |
| _version_ | 1811345166844297216 |
|---|---|
| author | Mohammed Muneerali Thottoli |
| author_facet | Mohammed Muneerali Thottoli |
| author_sort | Mohammed Muneerali Thottoli |
| collection | DOAJ |
| description | Purpose – The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman. Design/methodology/approach – This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study. Findings – The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman Practical implications – The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals. Originality/value – This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization. |
| first_indexed | 2024-04-13T20:00:18Z |
| format | Article |
| id | doaj.art-50bdc4c9563f449691772bccf03fd2bf |
| institution | Directory Open Access Journal |
| issn | 2631-357X |
| language | English |
| last_indexed | 2024-04-13T20:00:18Z |
| publishDate | 2021-11-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | Journal of Industry-University Collaboration |
| spelling | doaj.art-50bdc4c9563f449691772bccf03fd2bf2022-12-22T02:32:14ZengEmerald PublishingJournal of Industry-University Collaboration2631-357X2021-11-013121410.1108/JIUC-04-2020-0005656573Knowledge and use of accounting software: evidence from OmanMohammed Muneerali Thottoli0College of Economics Management and Information Systems, University of Nizwa, Nizwa, OmanPurpose – The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman. Design/methodology/approach – This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study. Findings – The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman Practical implications – The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals. Originality/value – This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.https://www.emerald.com/insight/content/doi/10.1108/JIUC-04-2020-0005/full/pdf?title=knowledge-and-use-of-accounting-software-evidence-from-omansmall and medium entrepreneurs (smes)generalized accounting softwarecustomized accounting softwareaccounting professionals |
| spellingShingle | Mohammed Muneerali Thottoli Knowledge and use of accounting software: evidence from Oman Journal of Industry-University Collaboration small and medium entrepreneurs (smes) generalized accounting software customized accounting software accounting professionals |
| title | Knowledge and use of accounting software: evidence from Oman |
| title_full | Knowledge and use of accounting software: evidence from Oman |
| title_fullStr | Knowledge and use of accounting software: evidence from Oman |
| title_full_unstemmed | Knowledge and use of accounting software: evidence from Oman |
| title_short | Knowledge and use of accounting software: evidence from Oman |
| title_sort | knowledge and use of accounting software evidence from oman |
| topic | small and medium entrepreneurs (smes) generalized accounting software customized accounting software accounting professionals |
| url | https://www.emerald.com/insight/content/doi/10.1108/JIUC-04-2020-0005/full/pdf?title=knowledge-and-use-of-accounting-software-evidence-from-oman |
| work_keys_str_mv | AT mohammedmuneeralithottoli knowledgeanduseofaccountingsoftwareevidencefromoman |