Explaining the modulating effect of strategies on the relationship between the factors of acceptance of emerging technologies and Accounting information system quality

Document Type : Research Paper

Authors

1 Al-Zahra University faculty member- professor of the accounting education department

2 PhD student in accounting - Azad University

3 Assistant professor, faculty member of Arak Islamic Azad University

Abstract

The current research is trying to identify the factors that create acceptance of emerging technologies in the quality of the accounting information system by using the multifaceted data-based qualitative method and measure the effect of the dimensions and components of the strategies on this relationship. The research method is of the multifaceted data-based type. which was collected and analyzed from the systematic review of foreign and domestic studies and by conducting 15 semi-structured interviews, theoretical and experimental data. And in the quantitative part, by collecting data from 114 questionnaires from the target population, the data was tested and fitted using structural equation method and partial least square method with the help of Smart-PLS software. In this study, the factors of technology acceptance were identified in the axes, causal, contextual, intervening, strategies related to the main phenomenon, and from the dimension of acceptance factors,48 conceptual codes in the form of 10 components, and from the dimension of strategies, 28 conceptual codes in the form of 5 components were identified and presented in this research. . In the quantitative part, the results show the positive impact of the components of the technology adoption strategies on the quality of the accounting information system.In this acceptance model, emerging technologies and strategies have had a positive and significant impact on the quality of the accounting information system with the path coefficient (0.63) and (0.36), respectively. But the effect and reaction (strategies) on this relationship was not significant. Based on the findings of the research, it confirms the importance of dimensions and components of acceptance of emerging technologies and strategies on the quality of accounting information systems.

Keywords

Main Subjects

References

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Journal of Accounting Advances
Volume 15, Issue 2
November 2023
Pages 125-160

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History

  • Receive Date: 08 November 2023
  • Revise Date: 26 February 2024
  • Accept Date: 14 February 2024

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