Effect Of Electronic Accounting On The Financial Performance Of Commercial State Corporations In Kenya
Abstract
The objective of this study was to determine the effect of electronic accounting on
financial performance of commercial state corporations in Kenya. The theories
covered are; the resource based view theory of the firm, the diffusion of innovation
theory and the technology acceptance model. A descriptive cross-sectional research
design was employed in this study. The population of the study comprised of the 54
commercial state corporations operating in Kenya as at 31st December 2017. The
study used both primary and secondary data. Secondary data was obtained from the
financial statements and other annual published reports for the five-year period
between 2013 and 2017. The primary data was collected by use of structured
questionnaires using the Likert Scale. The targeted respondents in this study were
principal accountants of the commercial state corporations or their representatives.
The researcher administered the questionnaire to one respondent in each commercial
state corporation giving a total of 54 questionnaires. The questionnaire consisted of
open-ended and close-ended questions. The SPSS software version 22 computer
software was used in the analysis since it’s more user-friendly and examined the
descriptive, correlation and regression analyses. In descriptive statistics, the study
used mean, standard deviation and scatter plot. In inferential statistics, the study used
multivariate regression analysis to determine the relationship between the study
variables. The study concluded that electronic accounting has a positive effect on the
financial performance of commercial state corporations. Specifically, the study
concluded that electronic accounting, firm liquidity and firm size have a positive
effect on the financial performance of commercial state corporations.
Publisher
University of Nairobi
Rights
Attribution-NonCommercial-NoDerivs 3.0 United StatesUsage Rights
http://creativecommons.org/licenses/by-nc-nd/3.0/us/Collections
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