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

10.22099/jaa.2024.48769.2383

Abstract

The current research is trying to identify the factors that create the acceptance of emerging technologies in the quality of the accounting information system and measure the effect of the dimensions and components of the strategies on this relationship. The method is multi-grind. which was collected and analyzed from the review of foreign and domestic articles and by conducting 15 semi-structured interviews, theoretical and experimental data, and in the quantitative part by collecting 114 data questionnaires using the method of structural equations and partial least squares with the Smart-PLS software was tested and fitted. Technology acceptance factors including causal, contextual, intervening, strategies were identified and from the dimension of acceptance factors, 48 conceptual codes were identified in the form of 10 components. In the dimension of strategies, 28 conceptual codes were identified in the form of 5 components. The results show the positive effect of the components of technology adoption strategies on the quality of the accounting information system. In this acceptance model, emerging technologies and strategies have had a positive ndsignificant effect on the quality of the accounting information system with factor loadings (0.63) and (0.36), respectively. But the effect and reaction (strategies) did not have a significant effect on this relationship. 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. But the effect of action and reaction (strategies) did not have a significant effect on this relationship

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Journal of Accounting Advances
Volume 15, Issue 2
November 2023

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History

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

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