UBC Theses and Dissertations
Adoption of information technology in a small business setting Laktin, Richard S.
Many small businesses are turning to Information Technology as a means of competitive advantage and survival in today’s tougher business climate. The Public Accounting profession portrays itself in the role of Information Consultant to small business when it comes to information technology. The role that Public Accountants play in the information technology adoption process is poorly understood. The purpose of this research was to examine more closely the role that information consultants play in the adoption process, with particular emphasis on the public accountant. The Diffusion of Information Technology model (Moore, 1989) was used as the theoretical foundation for this study. The Diffusion of Information Technology model is ll grounded in theory and is supported by Moore’s research results. The major research questions answered are: 1. What role do independent information consultants such as accounting firms play in the Diffusion of Information Technology process? 2. Is the Diffusion of Information Technology model a general model? A cross-sectional survey using a questionnaire was issued to small business clients of public accounting firms. Profiles of information technology users and non-users were generated from questionnaire data. These profiles were subject to regression analysis and structural equation modelling using PLS (Partial Least Squares). The analysis provided some answers to the role accountants play in the information technology adoption process as well as supporting the Diffusion of Information Technology model in a small business domain.
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