Determinants of AIS Adoption Among SMEs in Mauritius

Accounting Information Systems (AIS) among Small and Medium Enterprises (SMES) in Mauritius, utilising the Technology-Organisation-Environment (TOE) framework and the Technology Acceptance Model (TAM). Design/methodology/approach: Data were collected through surveys administered to 150 SME owners in Mauritius. The data were analysed using SPSS V26.0 software to identify the key determinants impacting AIS adoption. Findings: The results reveal that competitive pressure, perceived ease of use, perceived behavioral control, and perceived benefits significantly affect the intention to adopt AIS among SMEs. In contrast, factors such as relative advantage, firm size, perceived usefulness, and perceived risks were found to have an insignificant impact on adoption intentions. Research limitations/implications: The study's findings are based on a specific context within Mauritius, which may limit the generalizability of the results to SMEs in different regions or industries. Future research could explore longitudinal studies or larger sample sizes to enhance robustness. Practical implications: The study provides valuable insights for policymakers and business leaders to promote AIS adoption among SMEs by addressing key factors such as competitive pressure and perceived ease of use. Social implications: By increasing AIS adoption, SMEs can improve their operational efficiency, leading to better business decisions and ultimately contributing to the economic growth of the Mauritian economy. Originality/value: This research contributes to the existing literature by applying the TOE framework and TAM in the context of AIS adoption among Mauritian SMEs, highlighting specific factors that can facilitate or hinder technology adoption in this sector.