An Empirical Study of Factors Influencing Accounting Information Systems Adoption

Adel Alamin, William Yeoh, Matthew Warren & Scott Salzman
This study investigates the factors that influence accounting information systems (AIS) adoption among accountants. Drawing on the unified theory of acceptance and use of technology (UTAUT), the task–technology fit (TTF) model and the institutional theory, we developed a research model for AIS adoption by accountants. Data was collected from 216 accountants and multiple linear regression was employed to test the research model. The results showed that five key factors, namely effort expectancy, perceived technology fit,...
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