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

Author

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  • Manaf Al-Okaily

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.

Suggested Citation

  • Manaf Al-Okaily, 2024. "Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 21(3), pages 593-613, September.
    • Handle: RePEc:eme:jaocpp:jaoc-04-2024-0127
    DOI: 10.1108/JAOC-04-2024-0127
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