Meta-analysis of factors shaping behavioral intention toward digital accounting technology

Mona Permatasari Mokodompit, T. Sutrisno, Imam Subekti and Roekhudin Roekhudin

Asian Journal of Accounting Research, 2025, vol. 11, issue 2, 132-149

Abstract: PurposeThis study aims to investigate the association between behavioral intention in adopting digital accounting technology (BIDAT) and three key factors: performance expectancy (PE), effort expectancy (EE) and social influence (SI). This study also investigates the moderating role of technology type and economic level on the associations.Design/methodology/approachA compilation of 47 research articles, collectively investigating 132 associations involving PE, EE, SI and BIDAT, underwent analysis through the meta-analysis methodology. In addition to the overarching meta-analysis, an extensive subgroup analysis was conducted to assess the influence of technology type and economic level as moderators.FindingsThis meta-analysis confirms significant associations between BIDAT and its predictors: PE, EE and SI. While technology type lacks a moderating effect, the economic level significantly moderates PE’s relationship with BIDAT, underscoring the universality of predictors and the influence of economic factors.Practical implicationsThe study’s implications are significant for practitioners and policymakers. The findings show that practitioners must adopt different accounting technology implementation strategies based on the economic context, such as focusing on productivity in developed countries and competitiveness in developing countries. Policymakers should implement contextual regulations, such as incentives and performance reporting standards. These findings also support a technology-neutral approach with a consistent adoption framework for various accounting solutions.Originality/valueThis study pioneers digital accounting technology adoption through meta-analysis, offering novel insights into adoption dynamics. By synthesizing existing research, it enriches understanding of contextual influences, such as technology type and economic level, thereby advancing theoretical discourse in the field.

Keywords: Behavioral intention; Digital accounting technology; Performance; Effort; Social influence (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ajarpp:ajar-12-2023-0426

DOI: 10.1108/AJAR-12-2023-0426

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