2022
DOI: 10.3390/economies10040075
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Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors

Abstract: The primary objective of this study is to explain the factors that influence the continuance intention of accountants to use an accounting information system (AIS) in the context of Jordanian small and medium-sized enterprises (SMEs). Accountants are the main AIS users, and their system acceptance and use are crucial to evaluating the successful implementation of the system. The study conducted a cross-sectional survey on SMEs that have fully implemented an AIS. The proposed framework of the study is based on … Show more

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Cited by 55 publications
(47 citation statements)
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References 75 publications
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“…Adaptive behaviour calls for novel coping methods and technologies. Other contributors have relied on the well-known technology acceptance theories, including TAM and UTAUT, to explain the acceptance and use of technologies among individuals [ 4 , 52 , 53 , 54 , 55 , 56 , 57 ]. Notwithstanding the various terms used to describe drivers of new technology acceptance, the theories have been used to predict new technology adoption.…”
Section: Introductionmentioning
confidence: 99%
“…Adaptive behaviour calls for novel coping methods and technologies. Other contributors have relied on the well-known technology acceptance theories, including TAM and UTAUT, to explain the acceptance and use of technologies among individuals [ 4 , 52 , 53 , 54 , 55 , 56 , 57 ]. Notwithstanding the various terms used to describe drivers of new technology acceptance, the theories have been used to predict new technology adoption.…”
Section: Introductionmentioning
confidence: 99%
“…The present modes of businesses have been transformed by the prevailing dynamic digitalization, globalization, knowledge and information competition and dissemination [1,2]. The current era of technology has brought about high investments in data processing computerization in various industries [3][4][5]. Such technological advancements are related to the use of information technology (IT) and information system (IS) applications and methods as a result of which business changes have been innumerable.…”
Section: Introductionmentioning
confidence: 99%
“…Accordingly, this study identifies and assesses the influence of AIS on management decision-making sustainability because, regardless of the studies that have been carried out concerning AISs [2,5,26], the step-wise assessment of their impacts on management decision-making sustainability remains controversial. This work is thus based on the review of previous studies that supported the direct relationship between AISs and related IS areas and the quality of decision-making [20,[27][28][29][30].…”
Section: Introductionmentioning
confidence: 99%
“…To review the previous study, the author focused on the studies which applied UTAUT and SMEs. UTAUT has been applied by many researchers to study DWP adoption in SMEs such as accounting information system (Lutfi, 2022); cloud computing technology (Khayer et al, 2021); e-commerce (Shahzad et al, 2020) & (Sombultawee, 2020); electronic procurement Kit et al (2021); Soong et al (2020) digital advertising (Reyes-Mercado & Barajas-Portas, 2020) ; enterprise system (Awa & Ukoha, 2020); social media (Alhaimer, 2019); smart manufacturing technology (Chei et al, 2019); big data (Silva et al, 2019); Internet technology adoption (Dasgupta & Gupta, 2019) and business application (Ibrahim et al, 2018) The environmental factor was a positive predictor of the performance expectancy of electronic commerce (EC) among SMEs, it does not, however, encourage the adoption of EC. The knowledge factor is a significant determinant of the adoption of EC among SMEs.…”
Section: Definition and Conceptualizations Of Digital Workplacementioning
confidence: 99%