تاثیر فشارهای نهادی بر نیت حسابداران از پذیرش سیستم‌های اطلاعاتی حسابداری: استنادی تجربی از مدل یکپارچه پذیرش و به کارگیری فناوری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد رشت ،دانشگاه آزاد اسلامی ،رشت،ایران

2 استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران(نویسنده مسئول)

3 استادیارگروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.

چکیده

هدف از این پژوهش بررسی تاثیر فشارهای نهادی و مدل یکپارچه پذیرش و به کارگیری فناوری در پذیرش سیستم‌های اطلاعاتی حسابداری است. اطلاعات با استفاده از پرسشنامه توزیع شده میان حسابداران شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران طی مرداد 1398 تا آبان ماه 1399 جمع‌آوری و با استفاده "همبستگی پیرسون" تحلیل گردید. نتایح پژوهش نشان می‌دهد تمامی سازه‌های مدل پذیرش و به کارگیری فناوری (انتظار عملکرد، انتظار تلاش، تاثیر اجتماعی و شرایط تسهیل کننده) و فشارهای نهادی با پذیرش سیستم‌های اطلاعاتی حسابداری رابطه مستقیم و مثبت دارد. بر اساس نتایج حاصله تاثیرگذارترین متغیر در این مدل ترکیبی، انتظار عملکرد (866/0) دارای بیشترین تاثیر و متغیر انتظار تلاش (114/0) دارای کمترین تاثیرگذاری بود. همچنین، تحلیل خصوصیات پاسخ‌دهندگان بر اساس آزمون‌های "من ویتنی" و "کروسکال والیس" نشان دادند که تفاوت معنی‌داری میان تجربه حسابداران در نیت پذیرش سیستم اطلاعاتی حسابداری وجود ندارد ولی تحلیل مولفه‌های جنسیت و سن در خصوص نیت پذیرش حسابداران حاکی از تفاوت معنی‌دار میان گروه زنان و مردان و همچنین سنین پاسخ دهندگان بود.

کلیدواژه‌ها

عنوان مقاله [English]

The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology

نویسندگان [English]

  • Mostafa Etemady Jooriaby 1
  • sina kheradyar 2
  • Keihan Azadi Hir 3
1 Ph.D. Student of accounting, Faculty of Accounting and Management, Rasht Branch, Islamic, Azad University, Rasht
2 Assistant Prof., Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran.
3 Assistant Prof., Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran.
چکیده [English]

Journal of Accounting Advances, (2020) 12(1):
DOI: 10.22099/JAA.2021.39300.2079
 
 
 
 
 
Journal of Accounting Advances (JAA)
Journal homepage: www.jaa.shirazu.ac.ir/?lang=en
 
 
 
 
 
 
The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology
Mostafa Etemady Jooriaby1, Sina Kheradyar2*, Keihan Azadi Hir3
                               
 
Ph.D. Student of Accounting, Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran. Mostafa.etemady@gmail.com
Assistant Prof., Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran. sinakheradyar@gmail.com
Assistant Prof., Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran. ka.cpa2012@yahoo.com
 
 
 
 
 
 
ARTICLE INF
 
 
ABSTRACT
 
 
 
 
 
Received: 2020-05-30
Accepted: 2021-03-21
 
 
 
The goal of this research is to study the institutional pressures and UTAUT constructs effects on accountants' intentions of accounting information system adoption. To achieve 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 a period of 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 the gender and age of them.
 
 
 
 
 
* Corresponding author:
 
Sina Kheradyar
 
Assistant Prof., Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran.
Email: sinakheradyar@gmail.com
 
 
 
 
 
1- Introduction
Computerized accounting information system as one of the technologies, is a set of software applicable on computers and is utilized for all of accountants' duties including recording, sorting, retrieving, storing, declaring, presenting and transferring accounting information to stakeholders. Nowadays, businesses and other organizations have tendency to adopt and implement accounting information systems; because AIS adoption has benefits such as performance improvement of accounting department and pace increase of processing which results in firms' better cost control and external financial reporting.
Individuals need recognition and adoption is the first step of every business and an understanding of this issue is useful to future development. So that, researchers like to recognize factors of users' adoption accepting or rejecting. Professionals and researchers permanent question is "why do individuals accept new technologies?". The answer to this this question might help them to better design, evaluate and anticipate methods of users toward new technologies. However, AIS successful implementation depends on accountants' and managers' full adoption. Thus, organizations  need to explore the way through which accountants and managers adopt AIS, instead of concentrating on decision makers' adoption. Some researchers suggest that integrating extracted factors of different approaches would provide comprehensive understanding of potential factors effect on IT. Besides, better understanding of managers' and accountants' behavioral intentions toward AIS adoption is needed through individual, technological, organizational and institutional factors, however, there is not any definite consensus for them. On the other hand, introduction of new accounting technologies might be affected by institutional players (i.e. managers and accountants) and institutional influence would affect on how AIS is selected or adopted. Two theories which have the most justifiable behavioral reasoning on information systems/technologies adoption have been utilized in this study (Unified theory of acceptance and use of technology model (Venkatesh et. al., 2003) and Institutional theory (DiMaggio & Powell, 1983)). So, this research intends to study factors effect on accountants' AIS adoption considering individual, technological, organizational and institutional aspects using the mentioned model and the theory. Having access to comprehensive understanding of accountants' behavioral intentions' factors toward accounting information system adoption is the prerequisite for risk reduction of non-adoption of AIS by any organization.
 
2- Research Questions or hypothesis
According to the research literature and previous studies research hypotheses are developed as follows:
H1: There is a significant relation between Performance Expectancy and listed companies of Tehran Stock Exchange accountants' behavioral intentions.
H2: There is a significant relation between Effort Expectancy and listed companies of Tehran Stock Exchange accountants' behavioral intentions.
H3: There is a significant relation between Facilitating Conditions and listed companies of Tehran Stock Exchange accountants' behavioral intentions.
H4: There is a significant relation between Social Influence and listed companies of Tehran Stock Exchange accountants' behavioral intentions.
H5: There is a significant relation between Coercive Pressure and listed companies of Tehran Stock Exchange accountants' behavioral intentions.
H6: There is a significant relation between Mimetic Pressure and listed companies of Tehran Stock Exchange accountants' behavioral intentions.
H6: There is a significant relation between Normative Pressure and listed companies of Tehran Stock Exchange accountants' behavioral intentions.
 
3- Methods
The research methodology is categorized as quantitative. The analyzing method is utilized by Spearman’s correlation coefficient. Data is gathered by standard questionnaires. Venkatesh et. al. (2003) 19-items questionnaire, DiMaggio & Powell (1983) 19-items questionnaire were used for UTAUT and institutional pressures evaluating, respectively. The questionnaires were distributed among Tehran Stock Exchange listed companies' accountants based on convenience sampling. According to statistical society characteristics the sample size was determined by unlimited society sampling formula as 384. 424 questionnaires were distributed.  337  questionnaires were returned during 15 months, 311 of them were properly answered. Moreover, using Mann-Whitney and Kruskal-Wallis tests, respondents' characteristics were tested.
 
4- Results
Results show that all of UTAUT constructs have significant positive effect on accounting information system adoption. Besides, all kinds of institutional pressures have significant effect on accounting information system adoption, too. Results of combined model show that performance expectancy is the most effective construct (0/866) and effort expectancy (0114) is the least.  Also, Mann-Whitney and Kruskal-Wallis tests respondents' characteristics analysis hold that although there is no significant difference among accountants' experience, significant differences have been seen with regard to gender and age of them.
 
5- Discussion and Conclusion
Accounting information system can be defined as a processing system of data and economic transactions to provide users information of making decision. The goal of this study was to investigate UTAUT constructs and institutional pressures effects on accountants' AIS adoption. The results provide a basis of understanding toward this context which is not well explored in Iran, comprehensively. Moreover, increasing development of businesses and technology uses’ influence in success sustainability clarify the needs which could be tracked in individual behavior toward AIS adoption. However, according to the research results, this is provided that a vast approach which includes individual, technological, organizational and institutional factors must have been considered in accounting information system adoption reasons exploring.  Based on the enhanced results of this research, it is suggested that accounting software developers and vendors should consider accountants' perceived easiness of use in their designing. Moreover, the compatibility should be enhanced between accountants' needs and AIS interface.  It is also suggested that in order not to just prioritize individual modeling of successful accountants, efficient criteria of accountants' performance assessment should be developed to provide stakeholders' benefits.
 
 
 

کلیدواژه‌ها [English]

  • Keywords: Accounting Information System Adoption
  • Unified Theory of Acceptance and Use of Technology
  • Institutional Theory
  • Performance Expectancy
  • Coercive pressure

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  • تاریخ دریافت: 03 دی 1399
  • تاریخ بازنگری: 13 فروردین 1400
  • تاریخ پذیرش: 14 فروردین 1400

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