Assessing the role of factors affecting the adoption of VAT-compliant accounting systems

Hannoon, Azzam

doi:10.5267/j.msl.2019.5.007

Cited by 5 publications

(1 citation statement)

References 60 publications

(74 reference statements)

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“…The potential of a company's accounting information system can be determined by its perception of usability and ease (Hannoon, 2019). Previous research has shown that the adoption of technology by end users is primarily determined by the perception of individual behaviour.…”

Section: Introductionmentioning

confidence: 99%

Technology Accepted Model (TAM): Applications in Accounting Systems

Wicaksono,

Maulina,

Rizal

et al. 2023

J. of Law and Sust. Develop.

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Objective: This research was conducted to measure how the adoption of accounting information systems affects startups. The researchers used perceived usefulness, perceved ease of use and added percected strategic value factors to the technology acceptance model, whether these factors could predict related intentions to adopt technology in the context of the startup company. Method: The approach used in this research uses a quantitative approach, while for the analysis of research data, researchers use SEM-PLS. The survey respondent was a company with a sample size of 109. The data is collected using random probability sampling. Perceived usefulness, perceived ease of use and perceved strategic value have a significant positive impact on the adoption of accounting information systems. Result: Bekasi, Indonesia. This can negatively affect the generalization of results. Furthermore, the study focuses entirely on the user perspective of the company, while the researchers have not yet looked at this issue from the service provider’s perspective. Therefore, future research should look at such challenges from a service provider’s perspective. As well, the researchers also believe that many other important factors are related to the company’s behavior in determining the use of technology as a strategic step. Conclusion: This study can provide contributions related to the determining factors for the company in planning to adopt technology. Therefore, the study has successfully formulated important aspects of perceived strategic value as a factor proposed in the technology acceptance model. It also helps provide practical guidance for companies in considering and predicting whether to adopt a technology.

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Section: Introductionmentioning

confidence: 99%

Technology Accepted Model (TAM): Applications in Accounting Systems

Wicaksono,

Maulina,

Rizal

et al. 2023

J. of Law and Sust. Develop.

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Digital technology adoption in circular startups: An integrated framework

Hajoary,

Jennifer,

Pathak

2024

Bus Strat Dev

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While the role of digital technologies (DTs) in facilitating entrepreneurship is well established, research on understanding the role of DTs among circular start‐ups as part of their overall strategy is scarce. This is vital from the perspective of emerging economies, such as India. The study aims to identify and analyse the factors influencing digital technology adoption in circular start‐ups using the Technology‐Organisation‐Environment (TOE) framework and Technology Acceptance Model (TAM) to form a novel Circular Startup Digital Adoption (CSDA) framework. In addition to integrating the TOE framework and TAM, the study utilises a systematic literature review with subject‐matter‐expert (SME) consultation in order to determine the factors of the CSDA framework. To the best of the authors' knowledge, this is among the first studies to analyse the factors behind the adoption of DTs by circular startups from an emerging economy perspective, offering theoretical, managerial and policy implications.

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