Adoption of Electronic Tax Registers by Hospitality Establishments

Electronic Tax Registers were introduced by the Kenya Revenue Authority to boost its tax collection efforts in the Country. However, there was general resistance towards the technology by businesses and hospitality establishments were not an exception despite the tourism industry being a front runner in technology adoption. To assess the factors that influenced technology adoption by hospitality firms in Uasin Gishu County the author applied the Technology - Organization - Environment framework, the Diffusion of Innovation theory and the Unified Theory of Acceptance and Use of Technology to explain hospitality establishment intention to use the technology. Upon analysis of data it was found that resources available to firms, level of training of staff and adoption of the technology by competitors were key determinants. The book gives alot of insight on adoption of legislative backed technologies.