(Pulakanam & Suraweera, 2010 [29]); and Spain (Grande,
Estebanez & Colomina, 2011 [12]), and Duschinsky and
Dunn, 1998 [9].
Following the significant contributions of SME’s in world
economies in general and Nigeria in particular, this study is
aimed at providing randomized investigation on the level of
computerized accounting usage by Nigerian SME’s, the
classes of commercial packages as well as factors
responsible for the degree of CBAS adoption.