Factors affecting employees' behavioral intention to adopt accounting information system (AIS) in Bangladesh

Abstract

Accounting Information System (AIS) is a platform in which the core concepts of accounting, such as, recording, classifying, storing, safeguarding and interpreting data and reporting accounting information are performed by using various standardized and customized software for better financial control. A wide range of accounting software, such as, Tally, Troyee, AccPac, Oracle Applications, SAP, etc. are already being installed by various organizations in Bangladesh. Through this study, we wanted to know the determinants of employees' acceptance of various AIS in Bangladesh, by applying the Technology Acceptance Model (TAM). A total number of 82 employees from four different companies were provided with the structured questionnaires. Finally, 80 questionnaires were accepted and encoded. The results of the study are based on factors, such as, PU, PEOU, ATU, BIU, and PBC as suggested by Davis in his model known as TAM. All variables were analyzed by using SMART PLS, which is a full-flagged Structural Equation Modeling (SEM) tool. The result shows that Perceived Behavioral Control (PBC) significantly affects employees' behavioral intention to use AIS through mediated effect on PU and PEOU. Hence, PBC is acting as a strong antecedent of the latent variables PU and PEOU in Bangladesh.