Abstract:
The peculiar nature of MSEs is identifiable in its business characteristics. These business characteristics influence the implementation of ICT in MSEs accounting process. The study sets to investigate specific business characteristics influencing the implementation of e-Accounting system. Four main business characteristics were identified: ‘Source of business finance’, ‘Business total assets’, ‘Business membership of a registered association’, ‘Business international linkage’. A structured questionnaire will be employed in collecting data from twenty-nine (29) randomly selected clusters in five (5) states of the South-western part of Nigeria. Tornatzky and Fleischer Technology-Organisation-Environment (TOE) Framework will be adapted in explaining the components of the organisation that influence the implementation of e-Accounting system. The logistic regression analytical technique will be utilised in the data analysis.
