Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape

Manaf Al-Okaily

Journal of Accounting & Organizational Change, 2024, vol. 21, issue 3, 593-613

Abstract: Purpose - The main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on the extended technology acceptance model (TAM). Design/methodology/approach - The quantitative research approach with online surveys was used to collect data from 219 accounting managers among manufacturing SMEs in Jordan. To test the suggested research model, partial least squares structural equation modeling was used. Findings - The findings indicated that all direct paths were found to be significant in the hypothesized directions. Ultimately, the results also revealed that perceived usefulness has mediated the relationship between perceived ease of use and intention to use AAT, and hence all direct and indirect hypotheses were accepted. Originality/value - This research has successfully extended the TAM model in the context of AAT adoption among Jordanian manufacturing SMEs by including new factors along with the original factors of the TAM model, particularly in the postpandemic era.

Keywords: Accounting analytics technology; Intelligent accounting systems; Accounting analytics; Information technology; Digital transformation (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-04-2024-0127

DOI: 10.1108/JAOC-04-2024-0127

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