Facilitated Adoption of Accounting Information Systems: A First Step to Digital Transformation in Township Microenterprises

The growth and sustainability of microenterprises has become critical to the development of low-income communities known as Townships in South Africa. Microenterprises are a source of livelihood for many people living in townships. This paper is based on a research that is in progress. The study particularly examined the facilitated adoption of Accounting Information Systems (AIS) as means to develop township microenterprises. Adoption of AIS can be a critical step in the participation of township microenterprises in the formal and digital economy. Townships have a unique historical, cultural and social setting. Entrepreneurs or owner-managers of microenterprises play a pivotal role in the decision to implement and adopt digital technology. The researcher sought theories that could assist a) with gaining insight into the relationship between the entrepreneurs, digital technology and the social context and b) guide and facilitate the adoption of digital technology in the given context.