Entrepreneurs'' attitude towards the computer and its effect on e-business adoption

This paper presents research exploring further the concept that many SMEs do not adopt computer based technologies due to decision maker's negative attitudes towards computers generally. Importantly, by assessing the entrepreneur's belief structure, we provide quantitative evidence how SMEs, particularly micros, are affected. Earlier research that addresses technology acceptance model (TAM) suggests that TAM parameters are particularly influential factors of e-commerce adoption, as perceived by top managers of SMEs. The model we develop is tested using a sample of 655 enterprises. The information was gathered, via a telephone survey of UK SMEs, from decisions makers in the enterprise. Technically, the paper uses k-means cluster analysis to segment respondents using the TAM perceptions, ease of use, usefulness and enjoyment. Based on two determined segments we look at the differential rate of adoption of internet, and the potential adoption of new e-collaborative technologies like video conferencing and electronic whiteboards. The diffusion of internet for low IT utility (LIT) segments was considerably slower than in the high utility segment (HIT). Similarly, the anticipated adoption of e-collaboration technologies was much lower for LIT than HIT. Interestingly, we find that LIT is populated by more micro SMEs than HIT. The results we present are limited however as our sample is considerably underweight in micro SMEs, suggesting that the problem may be much larger in the economy than our model predicts. For policy makers, this research confirms the value of knowledge transfer programs to SMEs in the form of technology support. Our research shows that organisations which have dedicated IT support will tend to be more advanced technologically than those that do not. The implication for entrepreneurs is if they can be persuaded that a technological route is beneficial to them, and that suitable support can be provided via KT, then operational efficiency gains could be made. This paper contributes to knowle

Technology Advancement Influence in Accounting and Information System Fields

This research serves to relate the accounting and information technology fields. The information in the research documents changes in the accounting and information technology fields, and how the fields are expected to change in the coming years. The research also discuss the relationship between the accounting and information technology fields. The topics on the ideal accounting candidates for employers and the expectation gap between graduates skills and employers’ expectations are also discussed. Careers in accounting and information systems and also similar and different basic skills of both fields are documented in the research. The changes in accounting are influenced by the improvements in technology as time progress. Information technology makes integration and communication possible anywhere in the world between businesses. Information technology systems have created a lot of job opportunities. Accounting and Information Systems are two different fields but combined they create a means of collecting, storing, managing, processing, retrieving and reporting financial data effectively

Automation and Management Accounting in British Manufacturing and Retail Financial Services, 1945-1968

This article looks at the effects of office mechanisation in greater detail by describing data processing innovations in major building societies during the dawn of the computer era. Reference to similar developments in clearing banks, industrial and computer organisations provides evidence as to the common experience in the computerisation of firms in the post-war years. As a result, research in this article offers a comparison between widespread technological change and changes unique to service sector organisations. Moreover, research in this article ascertains the extent to which the adoption of computer-related innovations in financial services sought to satisfy financial, rather than management accounting, purposes.banks, building societies, manufacturing, computers

The Coming Boom in Computer Loads

Computers and other electronic equipment now consume as much electricity as electric steel furnaces, and their growth shows no signs of slowing. Utilities are active participants in the computer revolution. Northeast Utilities, for example, reports that 20% of electricity use in a typical new office building in its service area goes to computers. Given the expected growth in computers and computer loads, this technology deserves greater attention from utility planners and other energy analysts. It is shown that the commercial sector has been the largest contributor to kilowatt-hour (kwh) sales growth and that new uses within the commercial sector have accounted for the biggest portion of this growth. Confirming this conclusion are a 4-year Department of Energy-funded study of the Park Plaza Building office tower and a 1985 study of 181 office buildings by Northwest Utilities. A prospective study suggests that computers could account for as much as 150 billion kwh by the early 1990s