Predictors of Accounting Professionals’ Intention to use Accounting Information Systems

Abstract

Purpose - Purpose of conducting this research study is to identify the factors that effecting on accounting professionals’ intention to use accounting information system. Expect to give proper idea to accounting professionals about the factors which effect accounting professionals’ intention to use accounting information system. Design/ Methodology/ approach – Based on the 209 valid responses gathered through a survey, the Unified theory of acceptance and use of technology (UTAUT) model was used to test the research model and hypothesis. Basically, UTAUT model used for test individuals’ intention to use technology. To recognize the relationship between technology intention in accounting most suitable model is UTAUT. Findings – The result indicated that effort expectancy, performance expectancy, social influence, information quality and trust have significant effect. Practical implication – Accounting professionals should concern especially effort expectancy, performance expectancy and information quality to enhance intention to use accounting information system. However, facilitating conditions does not have significant effect.