The impact of optimism on usage of computer based accounting practices among small scale enterprises

Abstract

In most parts of developed countries, it is almost impossible to function as an accountant
without requisite Information Technology skills. Advent of the computerized accounting
practices equally affected to the organizations in both developed and developing countries.
As introducing new technologies, the manual accounting systems have become gradually
inadequate for decision needs.
The major objective of the research paper is to explore the impact of Optimism of small
business owners on their Usage of Computer based Accounting Practices among small scale
businesses. Moreover, it tries to evaluate the level of Optimism regarding the Technology and
the level of the Usage of Computer based Accounting Practices among small scale
businesses. And ultimately it tries to find out the relationship between Optimism and the
Usage of Computer based Accounting Practices among the small scale businesses.
The study was conducted among the sample of hundred small business owners who were
randomly selected from Nuwara Eliya district. The data analysis included the Univariate
analysis (descriptive), Cross Tabulation analysis and Bivariate analysis. Considering the
variable, Usage of Computer Based Accounting Practices among small scale businesses in
Nuwara Eliya district is in low level but the influence of the Optimism regarding the
Technology is in high level. The Pearson‟s correlation analysis explores that there is a
positively significant linear relationship between Optimism regarding the Technology and the
Usage of Computer based Accounting Practices. Regression analysis has proved that
Optimism regarding the Technology of small business owners shall be considered as a
strategic tool and major predictor of Usage of Computer based Accounting Practices among
small businesses in Nuwara Eliya district.