Title: Factors that influence employees' acceptance of e-accounting: evidences from Jordanian SMEs

Authors: Mohannad Obeid Al Shbail; Zaid Jaradat; Mohammad Jbarah; Seif Obeid Al Shbeil

Addresses: Faculty of Economic and Administrative Sciences, Al al-Bayt University, Mafraq 25113, P.O. Box 130040, Jordan ' Faculty of Business, Al-Zaytoonah University of Jordan, P.O. Box 130, Amman 11733, Jordan ' Faculty of Business, Middle East University, Amman 11831, Jordan ' Faculty of Economic and Administrative Sciences, Al al-Bayt University, Mafraq 25113, P.O. Box 130040, Jordan

Abstract: This paper explored the factors influencing the acceptance of e-accounting among SMEs employees. The authors adopted the unified theory of acceptance and use of technology (UTAUT) as the underpinning theory, and distributed questionnaire copies to SMEs employees, from which 227 were deemed valid. The variables in UTAUT namely, performance expectancy, effort expectancy, social influence and facilitating conditions were examined. The results showed that performance expectancy, effort expectancy, and social influence all positively and significantly affected behavioural intention to use e-accounting. Moreover, facilitating conditions and behavioural intention to use e-accounting had positive and significant effects on e-accounting use behaviour. The role of UTAUT model is to explore and provide attention to the adaptation of new technology in SMEs. It is expected that the study framework could guide SMEs in their promotion and achievement of employees' e-accounting adoption.

Keywords: e-accounting; electronic accounting; UTAUT; SMEs.

DOI: 10.1504/IJBIR.2022.122968

International Journal of Business Innovation and Research, 2022 Vol.28 No.1, pp.83 - 100

Received: 15 Jan 2020
Accepted: 28 Feb 2020
Published online: 19 May 2022 *

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