Accounting Information Systems Adoption: Understanding the Factors Driving the Employee Perceptions

Abstract

Effective utilization of Accounting Information Systems (AIS) would ensure the organization's survival in today’s fast driven digital platform. The awareness of employee perception towards AIS usage would crucially impact safeguarding the organizational stake's expectations. Hence the study aims to identify and analyze the prominent factors behind the employee perception of AIS within the business context. Accordingly, the user’s level of accounting knowledge, level of computer and information technology skills, and experience level of using accounting information systems have been tested in this study. It is intended to investigate the nature and gravity of the association between each of these variables against the employee perception towards AIS.The study follows an experimental approach that pertains to analyzing cross sectional primary data gathered from 161 employees from distinct organizations. The findings of the research demonstrate the significant applicability of user technology skills and user experience on the employee perception of AIS whereas it withdraws the significance of user accounting knowledge towards the dependent variable. Further, the study illustrates how the dynamics of internal resources can extend an impact on the success of AIS while enabling businesses to enhance and optimize the AIS implementation resulting in improved financial reporting and management.