نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشکده حسابداری و مدیریت، دانشگاه آازد اسلامی واحد رشت
2 استادیار، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The goal of this research is to study the institutional pressures and UTAUT constructs effects on accountants' intentions of accounting information system adoption. To have access to this goal Unified Theory of Acceptance and Use of Technology model (Venkatesh et. al, 2003) and institutional theory (DiMaggio & Powell, 1983) have been utilized. Data is gathered by distributed questionnaires among listed companies of Tehran Stock Exchange accountants during 15 months (July 2019 to October 2020) and the analysis is utilized by Spearmans' correlation coefficient. Results show that UTAUT model constructs and all kinds of institutional pressures have positive significant effects on accounting information system adoption. Results of combined model show that performance expectancy is the most effective construct (0/866) and effort expectancy (0114) is the least. Moreover, using Mann-Whitney and Kruskal-Wallis tests, respondents' characteristics analysis holds that although there is no significant difference among accountants' experience, significant differences have been seen in order to gender and age of them.
کلیدواژهها [English]
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