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

Abstract

This study explores technology adoption through the lens of Technology Acceptance Model and Technology-Organization-Environment model in the context of Small and Medium Enterprises (SMEs) operating in the United Arab Emirates. A survey designed research was carried out at UAE SMEs, leading to a sample of 370 establishments that were included in the final analysis. Data was analyzed using partial least squares structure equation modelling technique. The main findings propose that the Computer Self-Efficacy (CSE), Compatibility (COM), significantly affect the adoption of VAT-compliant accounting systems. Further, the possible mediator relationships are partially supported. Implication and limitation of study are also discussed.

Keywords

• TAM
• TOE
• Accounting systems
• VAT