Abstract:
When it comes to the usage or intention to use new technology any organization including small and medium sized
ones, there are many factors influencing such decision. Despite the its various benefits that an organization can
enjoy once it would have implemented an accounting system, the intention to use such systems is still very less in
Sri Lankan context. This study deployed quantitative study based on questionnaire survey. Statistical analysis were
run to find out what factors would influence small and medium sized entrepreneurs in their intention to use these
systems, and delineated that Performance Expectancy, Effort Expectancy, Social Influence and Facilitating
Conditions had significant influence.