Main Article Content



The research intended to explore why government schools had not adopted computerised accounting systems despite the high availability of computers in the Zimbabwean economy. The study took a quota sample of 36 respondents from 30 schools selected from a total of 100 schools each with a minimum of one(1) accounts clerk or one(1) bursar from Goromonzi District, Mashonaland East Province. A questionnaire survey was used to collect data from the chosen research subjects. The study established that most government schools had computers, electricity resources, sufficient and experienced human resources for smooth adoption of computerized accounting system, and that administration attitudes and costs were delaying adoption of computerized accounting system. The Ministry of Primary and Secondary education should take the leading role of pushing for implementation of computerised accounting systems in government schools. Government schools should be allowed to finance the acquisition of computer hard-wares and soft-wares for computerizing their accounting systems. A step by step approach in adopting the usage computerized accounting systems that allows invoicing, receipting and reporting of school financial activities is also recommended for government schools.

Administration, ccomputerized accounting systems, government, schools.

Article Details

How to Cite
HAPANYENGWI, O., MUPINDA, P. T., & MSWAZI, T. G. (2020). EVALUATING THE ADOPTION FACTORS OF COMPUTERIZED ACCOUNTING SYSTEMS IN GOVERNMENT SCHOOLS. Journal of Economics and Trade, 5(2), 15-22. Retrieved from https://ikprress.org/index.php/JET/article/view/5435
Original Research Article


Carl SW, Wailes JM, Fess PE. Financial Accounting 7th Edition. United States of America: Thomson Publishing Company; 1999.

Saoud Chayed Mashkour Alamry. Analysis Of Financial Statements. First Edition; 2020.

Khan E, Malik S. Implementation of an Electronic Hospital Information System in a Developing country, A case study of Pakistan, masters Dissertitaion Amnaan University; 2009.

Marivic A. Evaluating the Security of Computerized Accounting Information Systems.An empirical study on Egyptian Banking Industry, PhD Dissertation. Aberdeen University, UK; 2009.

King M, Ismail N. The Alignment of Accounting and Information Systems in SMEs in Malaysia, Journal of Global Information Technology Management. 2006;9:3.

Indira A. Computerised Accounting System (online); 2008. Available:http://www.indianmba.com/faculty-column/FC584/fc584.html [accessed on 10th April 2012]

Oliveira T, Martins MF. Literature Review of Information Technology Adoption Models at Firm Level” The Electronic Journal Information Systems Evaluation. 2011; 14(1):110- 121. Available www.ejise.com

Illias A, Mohd RY, Zulkeflee M, Abdul R, Rahida AR. The study of end-user computing satisfaction (EUCS) in computerized accounting systems (CAS). Labuan F.T government sectors. 2007;l 1:1-14.

Hoshim Y. The adaption of Computerized Accounting System in Small Medium Enterprises in Melaka Malaysia. International Journal of Business Management. 2012; 7(18):12.

Elawi A, Elian F. Obstacles of computerizing the accounting system applied in the Ministry of Education. Master Dissertation, University of Al al-Bayt; 2008.

Koul S, Eydgahi A. A Systematic Review of Technology Adoption Frameworks and Their Applications, Journal of Technology Management & Innovation. 2017;12(4).

Lai PC. The Literature Review of Technology Adoption Models and Theories for The Novelty Technology. Journal of Information Systems and Technology Management. 2017; 14(1):21-38. Help University, Malaysia

Magolfo J. Factors Affecting Computerized Accounting System in Public Institutions. McGraw Hill. India; 2013.