The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model

Document Type : Original Article

Authors

1 Assistant Professor, Department of Accounting, Hazrat Masoumeh University, Qom, Iran

2 Master's in Business Management, Management Department, Islamic Azad University, Sanandaj Branch, Sanandaj, Iran

10.22034/iaas.2023.190959

Abstract

Nowadays, information technologies play an essential role in the success of accountants, and therefore, studying the factors affecting this process is very important. In this regard, this study attempts to investigate the factors affecting the adoption and implementation of information technologies by accountants based on the technology acceptance model. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data collected through a questionnaire. The population of this study was the accountants working in manufacturing, merchandising, and service companies of Tehran province. Regression analysis and structural equation modeling used to test the hypotheses and analyze the data. According to the research findings, the hypotheses derived from the conceptual model confirmed. This means that the more the accountants' perception of the ease of use and usefulness of new technologies increases, the more their attitude towards the use of these technologies improves. In addition, the more the attitude of accountants toward the use of new technologies strengthen, the more their intention and will to adopt and use these types of technologies will increase. Finally, the more the intention and willingness of accountants to adopt new technologies increases, the more they use likely these types of technologies. Based on the findings of this research, the technology acceptance model can explain the factors affecting the adoption and use of new technologies by accountants.   

Keywords

References

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Accounting and Auditing Studies
Volume 12, Issue 48
January 2024
Pages 63-82

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