FACTORS INFLUENCING THE ADOPTION AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS OF SMALL AND MEDIUM ENTERPRISES IN POLOMOLOK, SOUTH COTABATO

Accounting Information System is a key role in managing the day-to- day operations of a business organization. For the success of the Accounting Information System adoption and implementation, it is necessary to know and understand the factors affecting the quality of adopting AIS. Therefore, this research intends to determine which of the underlying factors are the critical factors influencing the adoption and implementation of AIS and significantly influence the AIS performance. This study used an adopted and modified survey instrument. The survey questionnaire was gathered from 61 Small and Medium Entities in Polomolok, South Cotabato using a simple random sampling.
The Accounting Information System used by the SMEs in Polomolok is Microsoft Excel (48%). It indicates that SMEs accounting tool selection is heavily influenced by the cost. Moreover, the results indicate that the top three critical factors for ensuring AIS Adoption were: 1) Continuous improvement Budget (96.56%); 2) Top management support (96.23%); 3) Technical Capability (96.07%). Moreover, the results show that User involvement significantly contributed to system quality. User training and Education and Organization size showed statistically significant as to User satisfaction. Lastly, Technical capability of Information System personnel statistically significant as Information quality. All factors mentioned were statistically significant at the 0.05 level. Therefore, it is now clear which factors are critical success factors for ensuring AIS adoption and which of these factors influence the AIS performance that could impact the implementation process.