The Present Condition of Application of Accounting Software in Chinese Agriculture : The Case of Medium-sized and Small Agricultural Enterprises, State-owned Farms and Agricultural Cooperatives

Abstract

Accounting software has evolved very rapidly. However, compared to other enterprises, agriculture has been slow to adopt accounting software applications. This study aims to examine the conditions necessary for adoption of accounting software in Chinese agriculture, investigate the factors influencing the adoption of accounting software and make recommendations to improve the rate of adoption of accounting software. The results revealed the following reasons for low rate of adoption: 1) The small scale of operation, lack of funds and inability to appoint an accounting officer with skills to use accounting software. 2) High cost of software and incompatibility of software features with business requirements. 3) Lack of after service and training by the vendors or developers.