Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape

Abstract

Purpose

The main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on the extended technology acceptance model (TAM).

Design/methodology/approach

The quantitative research approach with online surveys was used to collect data from 219 accounting managers among manufacturing SMEs in Jordan. To test the suggested research model, partial least squares structural equation modeling was used.

Findings

The findings indicated that all direct paths were found to be significant in the hypothesized directions. Ultimately, the results also revealed that perceived usefulness has mediated the relationship between perceived ease of use and intention to use AAT, and hence all direct and indirect hypotheses were accepted.

Originality/value

This research has successfully extended the TAM model in the context of AAT adoption among Jordanian manufacturing SMEs by including new factors along with the original factors of the TAM model, particularly in the postpandemic era.

Citation

Al-Okaily, M. (2024), "Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape", Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAOC-04-2024-0127