Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task -Fit Model.

Abstract

Accounting information systems have recently received many investments in the implementation, resulting in the introduction of its technology and gaining importance. However, factors affecting the accounting information system to be successfully performed are the adoption and use by accountants in organizations. The present study used the unified model of acceptance and the use of technology and model of task-technology fit to investigate the factors affecting the accountants' behavioral intentions of an accounting information system adoption. Regarding the applied purpose and collecting data tools, the present study was a descriptive survey. The data were collected using a questionnaire distributed among accountants of companies listed on the 2020 Tehran Stock Exchange. 200 questionnaires approved by the structural equation modeling were analyzed by Smart PLS 3 software. The results showed a direct and positive association between all model constructs (i.e., self-efficacy, effort expectancy, performance expectancy, and perceived technology fit) in accounting information system adoption, except the facilitating conditions in the research.