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The impact of self-efficacy on accountants' behavioral intention to adopt and use accounting information systems
journal contribution
posted on 2020-01-01, 00:00 authored by Adel Alamin, Carla L Wilkin, William YeohWilliam Yeoh, Matthew WarrenDigitalization increasingly affects the accounting profession as it engages with pervasive technologically-enabled systems that support business processes and financial management. Given these systems commonly result in less than voluntary use, mandating compliance is challenging. In this context, it is important to understand the attitudes of prospective users, as their negativity may waste resources through ambivalence, frustration and under-use. Our study of Libyan accountants shows that in adopting a mandated technologically-enabled accounting information system (AIS), they were influenced by a range of perceptional, dispositional and environmental factors. By combining components of the Unified Theory of Acceptance and Use of Technology with Institutional Theory, survey results show that 63.4% of the variance regarding Behavioral Intention is attributable to Self-Efficacy, Effort Expectancy, Coercive and Mimetic Pressures. Further, our findings confirming the significance of Self Efficacy and disconfirming experience, support calls to consider the influence of Self-Efficacy upon the use of restrictive decision aids.
History
Journal
Journal of information SystemsVolume
34Issue
3Season
FallPagination
31 - 46Publisher
American Accounting AssociationLocation
Sarasota, Fla.Publisher DOI
ISSN
0888-7985eISSN
1558-7959Language
engPublication classification
C1 Refereed article in a scholarly journal; C Journal articleUsage metrics
Keywords
Unified Theory of Acceptance and Use of Technology (UTAUT)Institutional TheoryAccounting Information SystemsThe Theory of Technology DominanceAdoptionUseSocial SciencesBusiness, FinanceBusiness & Economicstheory of technology dominanceaccounting information systems (AIS)professionalsUNIFIED THEORYTECHNOLOGY-TRANSFERACCEPTANCEGENDERPROFESSIONALISMIMPLEMENTATIONMETAANALYSISANTECEDENTSISSUESSTAGEInformation Systems
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