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Computerised Accounting Information Systems : Lessons in State-Owned Enterprise in Developing Economies

Although the public and private sector in both developing and developed economies are arguably equally affected by the advent of the computerised accounting information systems (CAIS), evidence on state-owned enterprise (SOEs) in developing countries is limited. Using an in-depth case study of four Ghanaian SOEs, this study explores the conception, motivation, assessment, benefits and challenges surrounding CAIS in developing countries. The study shows that external (e.g. innovation) and internal (e.g. volume of data) factors, as well as potential benefits (e.g. accuracy) of CAIS contribute to its adoption. The study also observes that integration of the CAIS with other existing information systems is virtually nonexistent to allow sharing of financial information on real time basis. The implications of these findings are discussed in relation to theory, practice and policy, with the aim of contributing towards formalising CAIS in SOEs in developing economies.