Abstract
There are many social economic and technical obstacles to the introduction of information technology [IT] in third world countries. These countries not only face barriers raised by their own circumstances but also those which impede any process of technical innovation; whatever the environment. The study described below investigated the extent to which six factors—funding, resistance to change, organizational policy, training, hardware/software availability and individual confidence—were restraining computerization.
The study was conducted amongst accounting and finance specialists in developing and least developed countries. Using strategic informant sampling techniques, data were collected from 210 respondents, spread over thirty nine countries. The study found that some of the six factors were considered by the respondents to be seriously inhibiting computerization. Other factors, particularly employee resistance to change, were not seen as important constraints. In some areas the study found significant differences between the responses from developed and least developed countries.