Enabling Competitiveness: A Comprehensive HOTE Model for SMEs Accounting Information System Adoption in Northern Ghana

This study proposed a model that combines human, organizational, technological, and environmental dimensions (HOTE), and will also reveal and explain the factors impacting SMEs AIS adoption. Accounting information systems (AIS) assist small and medium-sized businesses (SMEs) in making better decisions. AIS is a technology-based system that collects, stores, and processes accounting data. SME accounting must be handled effectively in order for them to survive and grow. Previous study on AIS deployment in Ghana has mostly overlooked critical areas such as SMEs. In Ghana, there is currently lack of model that combines all technological, human, organizational, and environmental factors. The human-organization-technology-environment (HOTE) model was created by combining the four categories and investigates factors influencing SMEs' AIS adoption. The most common SMEs AIS adoption factors were then identified. IT officers' innovativeness; staff IT capability; managerial structure; organizational readiness; software perceived benefits; facilitating conditions; competitive pressure and government support are these factors. Adoption of AIS by SMEs is suggested to achieve the aforementioned goals and increase SMEs' performance. This includes effective monitoring and evaluation, easy adjustment and facilitation of financial statement preparation, as well as simplifying and increasing accounting data understanding, all of which will improve the firm's performance. The technology-organization-environment (TOE) and human-organization-technology (HOT-Fit) models were utilized to build the model. Survey of SMEs was done and evaluated using Partial Least Squares Structural Equation Modelling (PLS-SEM). It demonstrates that 7 of the 11 hypotheses were supported, with one, two, or three hypotheses from each of the four dimensions. Findings will contribute to earlier research by giving theoretical and practical implications for AIS adoption and SMEs performance. The current study focuses on SMEs in Ghana that are using AIS. Other elements have been mentioned but not thoroughly investigated. Future research should consider mediators of the links between SMEs' AIS adoption and SMEs' performance.