The Factor Affecting Computerized Accounting System In Financial Department Of Government Universities In Libya

Sharif, Khaled Mohamed N (2019) The Factor Affecting Computerized Accounting System In Financial Department Of Government Universities In Libya. Magister thesis, Universitas Brawijaya.

Abstract

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English Abstract

The purpose of this research is to highlight the application of computerized accounting system, which is now the cornerstone of the accounting work in institutions in general, especially the financial departments of universities, this research focuses on determining factors affecting application of computerized accounting system using UTAUT to enrich the broad review of literature, factors examined in this research are infrastructure, human resources, cost and perceived usefulness. Their relationships with the dependent variable (application of computerized accounting system) were examined. The data of this study was gathered from a set of questionnaires distributed to a sample of 109 randomly selected financial department accounting staff from different universities. The acquired data was declared reliable and processed in SEM-PLS. This study finds that cost does not significantly influences the application of computerized accounting system in Libyan public universities and that infrastructure, human resources, and perceived usefulness significantly ( influences the application of computerized accounting system in Libyan public universities). This study recommends the use of mediator variables that will explain more about the degree of which independent variables influences the dependent variable, to increase the effectiveness of pilot studies in Libya as a developing country. The success will enhance the establishment and management of information technology department in Libyan universities in their effort of keeping up with the world developments taking benefit from it

Other obstract

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Item Type: Thesis (Magister)
Identification Number: TES/657.028 5/SHA/t/2019/041909696
Uncontrolled Keywords: ACCOUNTING, ACCOUNTING -- COMPUTER PROGRAM
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.028 5 Accounting (Computer applications)
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Endang Susworini
Date Deposited: 15 Nov 2019 01:34
Last Modified: 15 Nov 2019 01:34
URI: http://repository.ub.ac.id/id/eprint/175533
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