Computerized Accounting Information System in Nepalese Micro Hydropower Companies

Abstract

As technology takes over modern business tasks, Computerized Accounting Information Systems (CAIS) help companies record, review, and create up-to-date financial reports while supporting eco-friendly, paperless work. Reliable financial reports are important for managers to create strong business plans. This study looks at how ready and willing micro-hydropower businesses (MHPs) in Nepal are to use CAIS. It uses five main ideas: Decision-Maker’s Context, Organizational Qualities, Technological Aspects, Environmental Influence, and Data Security, and analyzes information from surveys of 510 MHP owner-managers. The study tested the model using several statistical methods. The results show that the choice to adopt CAIS is greatly influenced by the decision maker's attitude, commitment, and IT knowledge; how easy, reliable, and user-friendly the accounting software is; the organization's needs, vendor quality, and internal strength; and outside factors like IT outsourcing, government support, and outside pressure. Strong data security also plays an important role in adoption. The study highlights the urgent need for Nepalese MHPs to combine traditional bookkeeping with digital tools. Even though data security is still a major worry, interest in CAIS is growing, showing a wider shift where accounting is moving from a traditional job to a more active service field.