Technology adoption in accounting: the role of staff perceptions and organisational context

Denise A Jackson · Christina Allen

58 citations0/0 files storedJournal of Accounting & Organizational Change

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Technology Adoption and User Behaviour Accounting Education and Careers Robotic Process Automation Applications

Abstract

Purpose Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work. Design/methodology/approach The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques. Findings The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption. Originality/value The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

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References

2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 1985From Intentions to Actions: A Theory of Planned Behavior 2000Why Don’t Men Ever Stop to Ask for Directions? Gender, Social Influence, and Their Role in Technology Acceptance and Usage Behavior1 2000Technology Readiness Index (Tri)2014Technology acceptance model: a literature review from 1986 to 2013 1997Gender Differences in the Perception and Use of E-Mail: An Extension to the Technology Acceptance Model1 1996A critical assessment of potential measurement biases in the technology acceptance model: three experiments

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