When Users Enjoy Using the System: The Case of AIS

When Users Enjoy Using the System: The Case of AIS

Emad Ahmed Abu-Shanab, Ines Ben Salah
Copyright: © 2022 |Pages: 15
DOI: 10.4018/JITR.299952
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Abstract

This study utilized an extended model of the Unified Theory of Acceptance and Use of Technology (UTAUT2) to explore the factors influencing the future adoption of accounting information systems (AIS) by Qatari students. A research model was proposed to predict future adoption, partially moderated by voluntary status of using the system. A sample of 237 students was used to probe their perceptions regarding the use of such systems in their future careers. Students were enrolled in an accounting information systems course in Qatar University. Results indicated that perceived facilitating conditions, performance expectancy and enjoyment were significant predictors of AIS. The other factors failed to be significant predictors. The estimated R2 was 48.4%. The moderation effect of voluntariness was also significant in influencing the relationship between enjoyment and future adoption. The moderator yielded a negative beta, which means that it faded the relationship under consideration. Conclusions and future recommendations are reported at the end of the paper.
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2. Literature Review

Previous research explored the influence of implementing AIS and concluded that using AIS will positively influence firm’s performance (Akanbi & Adewoye., 2018). Such issue is important, where companies are keen on improving performance, but it is equally important to make users (accountants, employees, and other categories of users) adopt and use such applications. Research in the technology adoption area reported many models and theories that explore the factors related to the adoption of new technology. The major models reported are the technology acceptance model (TAM), the theory of reasoned action (TRA), the unified theory of acceptance and use of technology (UTAUT) and their modified versions. The following sections will provide a brief description of each with a focus on ERP systems adoption.

2.1 Theory of Reasoned Action

The Theory of Reasoned Action (TRA) relates the actions of people to the consequences, where they try to find a reason for their behavior (Ajzen & Fishbein, 1975). The theory was applied to more than one domain in information technology and information systems. The theory articulate that the use of technology is influenced by individual’s intention to use the technology, where his intention is influenced by his attitude and subjective norms. The theory was analyzed through a meta-analysis of 87 articles and concluded that the TRA is a strong predictor of behavior and intentions (Sheppard, Hartwick & Warshaw, 1988). When applying the TRA on ERP systems, research showed that individual’s beliefs influence his attitudes and his attitudes influence his behavioral intentions (Arunthari & Hasan, 2005). The study used interviews with 32 executives for Thai companies to collect data.

Figure 1.

The Theory of Reasoned Action

JITR.299952.f01

In another attempt to compare the TRA with the Theory of Planned Behavior (TPB - Ajzen, 1991; Taylor and Todd, 1995). The authors utilized 437 responses from accountants regarding their use of an accounting information system (AIS). Results supported the TRA premise, where attitudes and subjective norms are significant predictors of behavioral intentions (Ozer & Yilmaz, 2010).

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