ture needed to support that software. Both SAP and
Oracle attempt to provide users with more uniÞ ed
software packages. In addition, both of them believe
that the user’s acceptance of their software is vital
to their business. However, little research has been
conducted to examine the factors related in acceptance
of these major accounting programs. Generally, the
Þ rst application to be considered from the companies
in South-East Asia is accounting (Nilsen, 1979). Many
Thai companies have also installed this accounting
software. As the computerization in Thailand is in initial
stage, many companies normally consider to implement
accounting applications especially GL module. The
main purposes of using this module are to eliminate
manual intervention and to help companies improved
accounting capabilities and speed up Þ nancial reports
to meet the requirements of manager, stakeholder,
and third parties. Although there are many accounting
programs in the market (i.e., J.D. Edwards), many Thai
companies install the software from two major market
leaders: Oracle and SAP. It is di! cult to justify the use
of this accounting software from these two vendors.
Therefore, the objective of this paper is to investigate
factors relevant to adoption of GL module of Oracle
and SAP accounting programs. Using a multi-case
research design the two research questions are: (1)
What are the main factors affecting the adoption of
the two accounting programs? and (2) Does the two
accounting programs have different acceptant factors?
The paper contributes to practice by providing information
that is likely to improve the development of