Factors affecting employees' behavioral intention to adopt accounting information system (AIS) in Bangladesh
Amin, Md. Khaled Munira, Shobnom Azhar, Afrin Amin, Afrina Karim, Mubasshir Tahmidul
Amin, Md. Khaled
Munira, Shobnom
Azhar, Afrin
Amin, Afrina
Karim, Mubasshir Tahmidul
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Advisors
Original Date
Digitization Date
Issue Date
2016
Type
Conference paper
Genre
Keywords
Accounting Information System,Technology Acceptance Model (TAM),Structural Equation Modeling (SEM),Human Interaction,Behavioral Intention
Subjects (LCSH)
Citation
M. K. Amin, S. Munira, A. Azhar, A. Amin and M. T. Karim, "Factors affecting employees' behavioral intention to adopt accounting information system (AIS) in Bangladesh," 2016 19th International Conference on Computer and Information Technology (ICCIT), Dhaka, 2016, pp. 501-505
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.
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Publisher
IEEE
Journal
Book Title
Series
2016 19th International Conference on Computer and Information Technology (ICCIT);
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Archival Collection
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DOI
ISSN
2474-9648