Understanding perceptions of academics toward technology acceptance in accounting education

Abstract

Utilizing technology acceptance model (TAM), this paper investigated perceptions of academics at Yemeni universities toward the intention to adopt and integrate technology into accounting education. This model has yet to be widely validated in less developed countries (LDCs) such as Yemen. Thus, there is a need to promote its cross-cultural validity. An extension of the TAM has been employed by considering not only perceived usefulness and ease of usage but also social influence and self-efficiency. The hypotheses were tested using SmartPLS on a sample of 138 academics. The results show that the proposed expanded TAM model could predict the acceptance of technology in the context of accounting education in Yemen, a less developed nation. This paper exhibits that the proposed expanded TAM interpreted 59.4% of the variance in the behavioral intention of IT usage. Furthermore, the model paths demonstrated that perceived usefulness, ease of usage, attitude, and self-efficiency were all significant in determining behavioral intention. However, social influence had not shown any significant impact on behavioral intention. Academics' perceptions of technology adoption and integration into education are essential in implementing technology-related innovations. Therefore, this paper would be helpful in education policymaking on technology adoption and integration in accounting education in Yemen and other similar countries.

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