The effect of organizational identification on AIS acceptance: how gender and collectivism shape usage patterns

Muhammad Arshad, Sadia Afzal, Mariam Farooq, Omer Farooq and Muhammad Atif

Journal of Accounting & Organizational Change, 2025, vol. 21, issue 6, 1061-1080

Abstract: PurposeThis paper aims to investigate the impact of organizational identification on employees’ usage of newly introduced Accounting Information Systems (AIS), with a particular focus on the mediating influence of attitude and the moderating roles of gender and collectivism. Drawing on social identity theory, the research framework was developed.Design/methodology/approachData were collected using a survey method from 500 service sector employees adapting to a newly implemented AIS. Structural equation modeling (SEM) in Mplus was used for the model testing.FindingsThe results indicate that organizational identification does not directly influence employees’ AIS usage. Nevertheless, the study findings demonstrate that it exerts an indirect influence on employees’ AIS usage through the mediation of their attitude toward the using of new AIS. The moderation of gender and collectivism emerged as crucial, showing the strongest effect of organizational identification on AIS usage among highly collectivist female employees, followed by highly collectivist male employees, and then less collectivist female employees. This relationship is weakest in less collectivist male employees.Originality/valueTo the best of the authors’ knowledge, this investigation stands as the first to integrate social identity theory with cultural values and the gender of employees, offering insights into the employees’ AIS usage.

Keywords: Accounting information system usage; Organizational identification; Gender; Collectivism (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-05-2024-0165

DOI: 10.1108/JAOC-05-2024-0165

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