Framing the Factors that Result in Acceptance of Accounting Information System

Abstract

The use of accounting information systems in organizations is a common place phenomenon in this century around the globe. Hence, this study articulates factors that influence on technology acceptance of accounting information system in an organizational context. Accordingly, a quantitative study was designed to analyze the perception of employees towards AIS who opt to be worked in banks and financial institutes. Self-administered questionnaires were distributed among 150 employees and 120 responses were collected reporting a response rate of 80%. Thereby, the study measured social, organizational and cognitive factors that shaped the individuals' perception on AIS with reference to its usefulness and ease for use. Then, the study ascertained the relationship between the aforementioned variables and technology acceptance of AIS. The results established a significant positive relationship between perceived usefulness, ease for use and technology acceptance. Thus, this study will facilitate in determining the influence of the factors on implementing accounting information system in order to successfully design and implement such a system in an organization.