Determinants of Epicor Accounting System Usage in Public Organizations: A Case of the Tanzania Revenue Authority.

Manyonyi, Levina Costantine (2025) Determinants of Epicor Accounting System Usage in Public Organizations: A Case of the Tanzania Revenue Authority. Masters thesis, The Open University of Tanzania.

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Abstract

The purpose of this study was to examine the factors affecting the effective usage of the Epicor accounting system in Tanzania Revenue Authority. This study specifically assessed the effect of the perceived usefulness, perceived ease of use, perceived trust and perceived risks on the effective usage of the Epicor accounting system within TRA. The positivistic philosophy, deductive approach, explanatory design and Davis and Venkatesh's (1996)’s Technology Acceptance Model served as the foundation for this investigation. The 92 respondents were drawn using a stratified and simple random sampling technique from a population of 120 respondents from various departments and units of the Tanzania Revenue Authority. Then structured questionnaires were used to collect data. Descriptive statistics and multiple regression analysis were used as data analysis tools. The study found that, perceived usefulness, perceived ease of use and perceived trust had a positive and significant effect on the effective usage of the Epicor Accounting System within Tanzania Revenue Authority. The findings indicated that perceived risks had a negative and insignificant effect. The study concluded that, perceived usefulness, perceived ease of use and perceived trust had a significant relationship with the effective usage of the Epicor Accounting System in the Tanzania Revenue Authority. The study suggests the Tanzania Revenue Authority to design strategies to minimize the risks associated with Epicor accounting system in order to promote revenue collection. Key Words: Epicor accounting system, perceived usefulness, perceived ease of use, perceived trust, perceived risks, Tanzania Revenue Authority

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