Determining the capability and capacity of SMPs in using and providing ebusiness to SMEs in Northern Corridor of Economic Region (NCER)
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Date
2011
Authors
Lian Kee, Phua
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Abstract
This research project has four primary objectives. First, we examine the extent to which
small and medium-sized practices (SMPs) leverage the internet. Second, we assess the
perceived technological readiness of SMPs in rendering their services. The third and fourth
objectives are to evaluate the perceived benefits, the drivers and barriers to the
implementation of Information Technology among SMPs. The sampling frame of the study
consists of all audit firms (149 firms) located in Northern Malaysia as of 2008. Individual
audit firm is used as the unit of analysis. Our results show that only about 10% of the firms
actually adopted websites. The web sites are generally lacking of advanced and interactive
features. The perception of the usefulness and ease of use are two important factors for
Internet adoption. The findings suggest that increasing audit firms' awareness of the
benefits of computer-generated audit working papers have a positive effect on its adoption.
Findings from our field survey indicate that the need for online communication, lack of time,
lack of internal IT expertise and perceived Internet benefits influence Internet technologies
adoption. Our analysis also suggests that small audit firms lack the economies of scale to
develop IT infrastructure and upgrading IT systems.
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Keywords
Internet adoption , Small and medium-sized practices , Computer-generated audit working papers , Audit , Perceived benefits and barriers