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The Application of the Unified Theory of Acceptance and Use of Technology on Accountants' Behavioral Intention in Accounting Information System Adoption

    Authors

    1 PhD Student, Department of Accounting, Zahedan Branch, Islamic Azad University of Zahedan, Iran

    2 Professor of Accounting and Head of the Department of Accounting, Finance and Economics, University of Bournemouth, UK

    3 Assistant Professor, Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchestan, Zahedan, Iran

,

Document Type : Research Paper

Abstract

Purpose: The successful implementation of the accounting information system (AIS) depends on the actual adoption and use of accountants in organizations. This research، using a Unified Theory of Acceptance and Use of Technology، Examines the factors affecting the behavioral intention of accountants in the accounting information system adoption.
Method: The present study is a descriptive survey in terms of practical purpose and data collection. The information of this research is distributed using a questionnaire. Among the accountants of companies listed on the Tehran Stock Exchange in 2020 were collected and 200 approved questionnaires were analyzed using the structural equation modeling method using software Smart-pls3.
Results: The results showed that the structures performance expectation، effort expectation، self-efficacy except for the structure of research facilitator conditions in the research have a significant positive and direct relationship on the intention of accountants in adopting. On the other hand، the moderator variables age and gender did not affect the behavioral intention of accountants in adopting the accounting information system  and did not adjust it، but the experience variable in self-efficacy moderated the relationship
Conclusion: This research confirms the need for Unified Theory of Acceptance and Use of Technology when studying Accounting Information System adoption factors
Contributions: examining the acceptance of these systems by end-users (accountants) can help Institutional decision-makers who choose the new accounting information system to ensure the implementation of their intended policy in the form of new technology and also inform the developers of these systems how the new information system It must be designed to be accepted and used by end-users.
 

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References
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Financial Accounting Knowledge
Volume 9, Issue 1 - Serial Number 32
April 2022
Pages 161-188
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