Factors affecting the adoption of an accounting information system based on UTAUT2 and its implementation in a tourism corporation

Abstract

The study aimed to examine the factors affecting the adoption of accounting information system in a Jordanian context. Based on the UTAUT model our current study focused on the UTAUT2 model. This model analyses past theories and focuses on the mechanism and extension of theories. Additional factors i.e. perspectives on communication and perceived technology fit were used to extend the UTAUT2 model. The study provided a total of eight hypotheses. For testing the hypotheses the data was collected through a close ended questionnaire. The data was collected from 210 companies in Jordan. Variance based structural equation modelling was used to test the hypotheses. Smart PLS 3 was employed to analyze the data. The results found all the factors to be significant. Hence all hypotheses were found to be supported. The findings of the study were discussed with reference to the previous studies. Moreover the limitations of the study were also highlighted.

Keywords

• utaut
• utaut2
• perspectives on communication
• perceived technology fit
• accounting information system