Predicting Continuance Intention to Use Accounting Information Systems Among SMEs in Terengganu, Malaysia

Abstract

This research examines the key drivers of users’ intention to continue using Accounting Information Systems. Commonly used Information Systems theoretical models including diffusion of innovation, expectation-confirmation theory and technology acceptance model are synthesized in conceptualizing the research model. The model is validated empirically through partial least squares analysis using a sample collected from 146 Small and Medium Enterprises in Terengganu, Malaysia. The results demonstrate that relative advantage is the strongest antecedent of attitude towards AIS and satisfaction, both of which have significant mediating effects on the continuance intention. Implications of these findings are discussed at the end of this paper.

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