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Adoption and Acceptance of Electronic Billing Machines among Small and Medium-Sized Enterprises (SMEs) In Rwanda (Case Study: Nyarugenge District)

Author

Listed:
  • NGABOYASE Van Eyck

    (Faculty of Economics, Social Sciences and Management Department of Entreprise Management Masters of Science in Taxation)

  • Dr. MUREKEYIMANA Theogene

    (Faculty of Economics, Social Sciences and Management Department of Entreprise Management Masters of Science in Taxation)

Abstract

The study investigates how the adoption and acceptance of Electronic Billing Machines (EBMs) is occurring within Rwandan SMEs and analyzes technological, organizational, and environmental factors with SPSS Version 24. The use of EBMs is perceived to be moderately easy (mean=3.35), but there exist great compatibility challenges (mean=2.32), with 59% of SMEs reporting difficulty in operating EBMs, while affordability concerns were cited by 51%. Although 80% of companies have technical expertise, their financial readiness is limited (mean=2.35). Management support (60% positive) exhibited an unexpected negative correlation with technical capacity (r=-0.237, p<0.05). Environmental factors were pivotal since government policies drove the adoption (80% influence), and industry competition would comply due to high pressure (62.6%), a situation where technical support was still unreachable by 48% of the respondents. The study presents significant compatibility, affordability, and support infrastructure gaps and proposes specific targeted training, subsidies, and regulatory adjustments to support EBM integration. Descriptive statistics, correlation, and regression analysis were conducted in SPSS Version 24 to substantiate the significance of these relationships as well as need for policy interventions tailored to SME capacities and market dynamics.

Suggested Citation

  • NGABOYASE Van Eyck & Dr. MUREKEYIMANA Theogene, 2025. "Adoption and Acceptance of Electronic Billing Machines among Small and Medium-Sized Enterprises (SMEs) In Rwanda (Case Study: Nyarugenge District)," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 7136-7151, September.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:7136-7151
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    References listed on IDEAS

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    1. Muhammad Arsalan Nazir & Mohsin Raza Khan, 2024. "Identification of roles and factors influencing the adoption of ICTs in the SMEs of Pakistan by using an extended Technology Acceptance Model (TAM)," Innovation and Development, Taylor & Francis Journals, vol. 14(1), pages 189-215, January.
    2. Gianluca Elia & Giustina Secundo & Cesare Taurino, 2009. "The web learning system of 'Virtual eBMS': a tool supporting unstructured and just-in-time learning," International Journal of Networking and Virtual Organisations, Inderscience Enterprises Ltd, vol. 6(2), pages 140-160.
    3. Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
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