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

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.