摘要：The purpose of this paper is to examine the primary determinants of commercial accounting packages acquisition specifically amongst non-financial quoted companies, in Nigeria. The study analyses accounting software deployment decision using a sample of 178 participants across 5 industries listed on the Nigerian Stock Exchange. A logistic regression model was performed in order to determine which of the factors has the greatest influence. The authors found factors such as operational, commercial, strategic, technical and security considerations as primary determinants of accounting software deployment. In addition, the study also revealed that all companies surveyed have implemented at least one type of commercial accounting package. Special purpose and generalized systems were however found to be most common applications across surveyed firms. This study is the first of its kind in Nigeria to examine the determinants of accounting software deployment with particular reference to quoted companies in the non-financial firms.
