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The impact of self-efficacy on accountants' behavioral intention to adopt and use accounting information systems

Version 2 2024-06-03, 15:39
Version 1 2020-01-20, 20:08
journal contribution
posted on 2024-06-03, 15:39 authored by Adel Ali Alamin, Carla L Wilkin, William YeohWilliam Yeoh, Matthew Warren
Digitalization 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 Systems

Volume

34

Season

Fall

Pagination

31-46

Location

Sarasota, Fla.

ISSN

0888-7985

eISSN

1558-7959

Language

eng

Publication classification

C1 Refereed article in a scholarly journal, C Journal article

Issue

3

Publisher

American Accounting Association