期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：11
页码：1421-1436
DOI：10.6007/IJARBSS/v8-i11/5201
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The purpose of this conceptual paper is twofold; first to examine the factors affecting EA adoption in Malaysian Maritime Industry, second to study the effect of e-accounting adoption on firm performance. This paper proposed to investigate the factors influencing the e-accounting adoption in the technological, organizational, environmental and owner-manager contexts in order to provide wider perspective. Extending the model, this paper also perceives the importance of investigating the effect of e-accounting adoption on company performance. By applying this model in future empirical research, it is expected to reveal the determinants of the e-accounting adoption among the SMEs in the maritime industry while its effect on the firm overall performance of Malaysian maritime industry is expecting to give a clue to the industry for the role of e-accounting.
