An Empirical Study of Factors Influencing Accounting Information Systems Adoption

Abstract

This study investigates the factors that influence accounting information systems (AIS) adoption among accountants. Drawing on the unified theory of acceptance and use of technology (UTAUT), the task–technology fit (TTF) model and the institutional theory, we developed a research model for AIS adoption by accountants. Data was collected from 216 accountants and multiple linear regression was employed to test the research model. The results showed that five key factors, namely effort expectancy, perceived technology fit, facilitating conditions, self-efficacy and coercive pressure are able to influence the likelihood that accountants would adopt the AIS. This research confirms the need to integrate UTAUT, TTF and institutional theory when studying AIS adoption factors. The findings from this study are useful for senior management, technology consultants, software vendors and accounting professional bodies in promoting the adoption of AIS.

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