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Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors

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  • Abdalwali Lutfi

    (Department of Accounting, College of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia)

Abstract

The primary objective of this study is to explain the factors that influence the continuance intention of accountants to use an accounting information system (AIS) in the context of Jordanian small and medium-sized enterprises (SMEs). Accountants are the main AIS users, and their system acceptance and use are crucial to evaluating the successful implementation of the system. The study conducted a cross-sectional survey on SMEs that have fully implemented an AIS. The proposed framework of the study is based on the extended unified theory of acceptance and use of technology (UTAUT) model and top management support (TMS). The results revealed that the examined variables, namely effort expectancy, performance expectancy and facilitating conditions, have a positive effect on the continuance intention of accountants to use AIS, with TMS having a significant and negative effect on such intention to use. In addition, social influence was found to be significantly related to continuance intention, confirming the need to support technologies such as AIS among SMEs. The study findings contribute to UTAUT theory as they supported the effects of TMS on continuance intention to use and established the study framework measurement accuracy in the context of Jordanian SMEs.

Suggested Citation

  • Abdalwali Lutfi, 2022. "Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors," Economies, MDPI, vol. 10(4), pages 1-17, March.
    • Handle: RePEc:gam:jecomi:v:10:y:2022:i:4:p:75-:d:778661
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    Cited by:

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    3. Alrawad, Mahmaod & Lutfi, Abdalwali & Alyatama, Sundus & Al Khattab, Adel & Alsoboa, Sliman S. & Almaiah, Mohammed Amin & Ramadan, Mujtaba Hashim & Arafa, Hussin Mostafa & Ahmed, Nazar Ali & Alsyouf, , 2023. "Assessing customers perception of online shopping risks: A structural equation modeling–based multigroup analysis," Journal of Retailing and Consumer Services, Elsevier, vol. 71(C).
    4. Abdalwali Lutfi & Akif Lutfi Al-Khasawneh & Mohammed Amin Almaiah & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Adi Alsyouf & Mahmaod Alrawad & Ahmad Al-Khasawneh & Mohamed Saad & Rommel Al Ali, 2022. "Antecedents of Big Data Analytic Adoption and Impacts on Performance: Contingent Effect," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
    5. Adi Alsyouf & Abdalwali Lutfi & Mohammad Al-Bsheish & Mu’taman Jarrar & Khalid Al-Mugheed & Mohammed Amin Almaiah & Fahad Nasser Alhazmi & Ra’ed Masa’deh & Rami J. Anshasi & Abdallah Ashour, 2022. "Exposure Detection Applications Acceptance: The Case of COVID-19," IJERPH, MDPI, vol. 19(12), pages 1-26, June.
    6. Abdalwali Lutfi & Saleh Nafeth Alkelani & Malak Akif Al-Khasawneh & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Mahmaod Alrawad & Adi Alsyouf & Mohamed Saad & Nahla Ibrahim, 2022. "Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19," Sustainability, MDPI, vol. 14(22), pages 1-23, November.
    7. Abdalwali Lutfi & Manaf Al-Okaily & Adi Alsyouf & Mahmaod Alrawad, 2022. "Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making," Sustainability, MDPI, vol. 14(13), pages 1-17, July.

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