Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model

Iranian Journal of Accounting, Auditing and Finance

مقاله 7، دوره 6، شماره 3 - شماره پیاپی 20، آبان 2022، صفحه 111-126   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.42040

نویسندگان

Fereshteh Pourghanbari^{* 1}؛ Hassan Yazdifar²؛ Mahdi Faghani³

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

²Head of Accounting, Finance and Economics Department, Bournemouth University, England

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

چکیده

Accounting information systems have recently received many investments in the implementation, resulting in introducing of its technology and gaining importance. However, factors affecting the accounting information system's success are the adoption and use by accountants in organizations. The present study used the unified model of acceptance and the use of technology and the model of task-technology fit to investigate the factors affecting the accountants' behavioral intentions regarding an accounting information system adoption. The present study was a descriptive survey regarding the applied purpose and collecting data tools. The data were collected using a questionnaire distributed among accountants of companies listed on the 2020 Tehran Stock Exchange, and 200 questionnaires approved by structural equation modeling were analyzed by Smart PLS 3 software. The results showed a direct and positive association between all model constructs (i.e., self-efficacy, effort expectancy, performance expectancy, and perceived technology fit) in accounting information system adoption, except the facilitating conditions in the research.

کلیدواژه‌ها

Accounting Information Systems؛ Accountants' Behavioral Intention؛ Unified Theory of Acceptance and Use of Technology؛ Task- Technology Fit Model