Perceptions of Accounting Software among SMEs in Calamba City, Philippines: A Technology–Organization–Environment (TOE) Framework

Small and medium enterprises (SMEs) increasingly rely on accounting software to strengthen transaction recording, reporting accuracy, and managerial control; however, perceptions of such systems are shaped by technological fit, organizational readiness, and environmental pressures. This study examined accounting software perceptions among employees from five SMEs in Calamba City, Laguna, Philippines using the Technology–Organization–Environment (TOE) framework. A structured survey instrument measured the technological context (complexity of usage, compatibility with accounting processes), organizational context (financial management and data security, implementation cost), and environmental context (satisfaction with the current accounting system, competitive pressure). Data were gathered from 320 employees (including supervisors; excluding owners and managers) selected through purposive sampling and analyzed using mean scores and a Likert-scale interpretation scheme. Results showed very high perceptions in the technological context (M = 4.52) and high perceptions in the organizational (M = 3.96) and environmental (M = 4.20) contexts. Averaging the three domain composites yielded an overall mean of 4.23 (Very High). The findings indicate strong endorsement of accounting software’s usability and workflow alignment, alongside generally positive organizational and environmental assessments, with comparatively more cautious perceptions concentrated in cost indispensability and confidence against external cyber threats. The study supports targeted capability-building initiatives—particularly focused on organizational readiness and security assurance—and recommends broader multi-site research to test the robustness of TOE-aligned determinants across SME contexts