A Dissertation Report Presented in Partial/Fulfillment of the Requirement for the award of Master’s Degree of Science in Accounting and Finance of Mzumbe University
The purpose of this study was to determine factors for adoption of the computerized accounting system with the Tanzania Ministry of Health from the viewpoint of public hospitals in Arusha District. The specific objectives were to study the effect of the infrastructure, human resource, cost and administrative performance on the computerization of accounting system. Independent variables consisted of infrastructure, human resource, and cost and administration performance; while dependent variable was the adoption of computerized accounting system in Public Hospitals.
The researcher used descriptive design which involves observed and described the behavior of a subject without influencing it in any way. Purposively sampling was used to select respondents and questionnaires were developed and distributed to all members who were involved in the study. Data was collected using questionnaire distributed to a sample of 100 respondents, and 82 of the questionnaire were returned. The data was analyzed through multiple regressions by using Statistical Package for Social Science (SPSS) version 20.0for windows.
The study findings showed that Administration performance and cost affect the Adoption of the computerized Accounting System in Arusha district government Hospitals.
The study recommends that policy makers need to work on strengthening the administration of the public hospitals in the Arusha district by making serious decisions to change the current accounting system to the computerized accounting system. And to make serious attempts to access the governmental financial support to ease the burden of cost of these hospitals in order to facilitate the process of adoption the computerized accounting system.
There is a need of conducting more research on factors for adoption of computerized accounting system to the areas which were not included in this study in order to get more reality of the problem.