A Digital Transition Framework for Enhancing Accounting Information System Adoption Among Growth-Oriented African Enterprises

• Author(s): Samson Oladele Dare ; Joshua Oluwagbenga Ajayi ; Onyeka Kelvin Chima
• Paper ID: 1710113
• Page: 443-462
• Published Date: 31-05-2021
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 3 Issue 9 March-2020

Abstract

The digital revolution has redefined business operations globally, yet many growth-oriented African enterprises remain slow in adopting robust Accounting Information Systems (AIS), limiting their potential for scalability, transparency, and compliance. This paper proposes a Digital Transition Framework (DTF) tailored to enhance AIS adoption among African small and medium-sized enterprises (SMEs) that are actively pursuing growth. Grounded in a synthesis of change management principles, digital readiness assessment models, and enterprise resource planning (ERP) integration strategies, the framework identifies five core pillars essential for AIS adoption: digital infrastructure readiness, human capital capacity, organizational culture, regulatory alignment, and cost-benefit clarity. Empirical evidence from case studies in Nigeria, Kenya, and South Africa reveals that many enterprises struggle with fragmented financial practices, limited IT literacy, and resistance to automation. The DTF responds by offering a phased adoption roadmap ranging from preliminary digitization and cloud migration to advanced AIS integration with analytics and compliance modules. It emphasizes stakeholder engagement, skills development, and the alignment of AIS capabilities with business objectives. Moreover, the framework incorporates AI-enhanced dashboards to visualize financial performance and ensure real-time decision support, aligning with the digital economy aspirations of the African Continental Free Trade Area (AfCFTA) initiative. This study contributes to the discourse on digital transformation in developing economies by presenting a scalable, context-sensitive model that addresses both technical and behavioral barriers to AIS adoption. It provides actionable recommendations for policymakers, digital solution providers, and enterprise leaders aiming to accelerate digital maturity across African business landscapes. By enhancing financial reporting, fraud detection, and data-driven decision-making, the proposed framework not only strengthens internal control systems but also positions African SMEs for global competitiveness and sustainable growth.

Keywords

Accounting Information Systems (AIS), Digital Transition Framework, African Enterprises, SME Digitalization, Financial Reporting, ERP Integration, Digital Transformation, Cloud Accounting, Change Management, AfCFTA, Automation in Accounting, Growth-Oriented SMEs, Real-time Decision Support, AIS Adoption Challenges, Financial Technology in Africa.

Citations

IRE Journals:
Samson Oladele Dare , Joshua Oluwagbenga Ajayi , Onyeka Kelvin Chima "A Digital Transition Framework for Enhancing Accounting Information System Adoption Among Growth-Oriented African Enterprises" Iconic Research And Engineering Journals Volume 3 Issue 9 2020 Page 443-462

IEEE:
Samson Oladele Dare , Joshua Oluwagbenga Ajayi , Onyeka Kelvin Chima "A Digital Transition Framework for Enhancing Accounting Information System Adoption Among Growth-Oriented African Enterprises" Iconic Research And Engineering Journals, 3(9)