Saka, Prisca Emmanuel2020-03-192020-03-192016Saka, P.E (2016) Adoption and implementation of accounting system in higher learning institutions :the Case of College of Business Education, Master dissertation, University of Dr es Salaam, Dar es Salaamhttp://41.86.178.5:8080/xmlui/handle/123456789/7886Available in print form, University of Dar es Salaam at Dr. Wilbert Chagula LibraryThis study aims at investigating the adoption and implementation of accounting system in Higher Learning Institutions (HLIs) using CBE as a case study. Specifically the study intended to identify the factors which influence the adoption and implementation of accounting system at CBE, challenges faced by CBE during adoption of accounting system, the challenges faced by CBE during implementation of accounting system and to investigate the perceived usefulness of the system adopted and implemented at CBE . Addressing the mentioned objectives, different previous literatures were reviewed and Technology Acceptance Model (TAM) was used to develop theoretical understanding of the study. Furthermore, the study used qualitative approach to address the objectives. Basing on CBE as a sample of the study with 20 respondents, observations, interviews and telephone interviews were employed as data collection techniques for the study. Finally data were analyzed by using qualitative data analysis techniques. Different reasons and benefits of adopting accounting systems, including higher speed in operations, quick generation of reports and the system is integrated with banking system. Also some challenges such as frequent changes in accounting system version and procedures, higher costs of implementation and availability of computer infrastructures were revealed.Conclusively, Manual accounting system was replaced computerized pastel accounting system; despite, study recommends that the management in HLIs have to increase the provision of practical training continuously to users of the systems and to ensure the system is user friend. Also the availability of certified system personnel is important since will help to solve frequent problems of the system professionally, and employment of system specialist.enaccounting systemhigher learning institutionsCollege of Business EducationThesis