The factors affecting intention to adopt FAS for SMEs and to use IT in financial report: Empirical study in Central Java Indonesia

The aim of this study is to examine factors affecting the intention to adopt financial accounting standards (FAS) for small to medium-sized enterprises (SMEs) and to use information technology (IT) for financial reporting on SMEs in Indonesia by using several models, i.e.: situational cognitive was...

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Bibliographic Details
Main Authors: Astutie, Yanti Puji, Fanani, Baihaqi
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/17597/1/431-ICAS2015%20431-439.pdf