Exploring Technology Acceptance in Management Accounting Tools’ Adoption in Public Sector Accounting: A Sustainability Perspective for Organizations

Agus Joko Pramono · Suwarno Suwarno · Firdaus Amyar · Renny Friska

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Technology Adoption and User Behaviour Accounting and Organizational Management Decision Support System Applications

Abstract

The development of information and communication technology has brought major changes in the field of management accounting. Organizations that previously tended to rely on traditional manual accounting tools, with advances in technology organizations are now able to take advantage of a variety of Innovative Management Accounting Tools (IMATs). Use of IMATs provides organizations with faster and more accurate access to information needed for strategic decision making. This study aims to examine the extent to which the use of IMATs can affect organizational performance and sustainability. In this study, data were analyzed from a number of organizations that have adopted IMATs and conducted empirical research to examine the relationship between the use of IMATs and organizational performance and sustainability. The method used is to use a quantitative method with a survey among senior accountants of the Supreme Audit Agency of the Republic of Indonesia (BPK RI). In this study, the number of samples used was 294 BPK senior accountants. The data in this study were analyzed using SmartPLS software. Using IMATs has a favorable impact on organizational performance and sustainability, according to the study's findings. The perceived ease of use of IMATs, on the other hand, has no impact on how often people use these devices. IMATs usage is, however, positively impacted by beliefs of the advantages of utilizing them (their perceived utility). IMATs usage also has a favorable impact on the effectiveness and sustainability of organizations. IMATs use was examined in this study, however it was found that there was no association between perceived ease of use and organizational success or sustainability. On the other hand, it plays a crucial role in mediating the link between perceived usefulness and organizational success and sustainability.

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