AIS in Australia: UTAUT application & cultural implication

Chadi Aoun · Savanid Vatanasakdakul · Yanning Li

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Technology Adoption and User Behaviour Decision Support System Applications ERP Systems Implementation and Impact

Abstract

Although the diffusion of information technologies has been widely considered in the Australian context, very few studies seem to have focus on the adoption and diffusion of information systems among individual accountants. This research investigates factors affecting the use of Accounting Information Systems (AIS) by Australian accounting practitioners. The Unified Theory of Acceptance and Use of Technology model by Venkatesh et al. (2003) is adopted to investigate this issue. The model is extended by integrating the national culture theory by Hall (1973), with an emphasis on culture and communication. Data were collected from 190 accountants in Australia. The data collected were analysed using Structural Equation Modeling in association with the Partial Least Squares technique. The results show that performance expectancy, effort expectancy, facilitating condition and low context communication characterising the Australian culture positively influence behavioral intention and utilisation of AIS.

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1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 2003User Acceptance of Information Technology: Toward A Unified View1 1975Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research 1989User Acceptance of Computer Technology: A Comparison of Two Theoretical Models 1993Cultures and Organizations: Software of the Mind.1991Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation 1995Understanding Information Technology Usage: A Test of Competing Models 2003Trust and TAM in Online Shopping: An Integrated Model1

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