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The impact of self-efficacy on accountants’ behavioral intention to adopt and use accounting information systems

journal contribution
posted on 17.08.2021, 00:24 by Adel AlaminAdel Alamin, Carla L Wilkin, William Yeoh, Matthew Warren
Digitalization increasingly affects the accounting profession as it engages with pervasive technologically enabled systems that support business processes and financial management. Given these systems commonly result in less than voluntary use, mandating compliance is challenging. In this context, it is important to understand the attitudes of prospective users, as their negativity may waste resources through ambivalence, frustration, and under-use. Our study of Libyan accountants shows that in adopting a mandated technologically enabled accounting information system, they were influenced by a range of perceptional, dispositional, and environmental factors. By combining components of the unified theory of acceptance and use of technology with institutional theory, results show that 63.4 percent of the variance regarding behavioral intention is attributable to self-efficacy, effort expectancy, coercive, and mimetic pressures. Our findings confirming the significance of self-efficacy and disconfirming experience support calls to consider the influence of self-efficacy upon the use of restrictive decision aids.

History

Volume

34

Issue

3

Start Page

31

End Page

46

Number of Pages

17

eISSN

1558-7959

ISSN

0888-7985

Publisher

American Accounting Association

Language

en

Peer Reviewed

Yes

Open Access

No

Acceptance Date

01/08/2019

External Author Affiliations

Monash University; Deakin University

Era Eligible

Yes

Journal

Journal of Information Systems