Appreciation of Computerized Accounting System in Financial Institutions in Bangladesh

Abstract

Along with the improvements in the technology, information systems have been computerized. Improvements in this technology have replaced manual accounting systems with computerized ones. This study has been designed to achieve the objective of assesing the level of perceptions of four factors such as performance expectancy, effort expectancy, social influence and social conditions in using computerized accounting systems in different financial institutions of Bangladesh. To attain this objective total 400 respondents of four types’ financial institutions such as banks, leasing companies, insurance companies and non-government organizations have been considered. By using multiple regression analysis, authors have found that all four factors have significant influence in using computerized accounting systems.