Identifying factors affecting the adoption of information systems from the point of view of accountants of companies listed on the Tehran Stock Exchange

Document Type : Research

Authors
Fereshteh Pourghanbari 1
Hasan Yazdi Far 2
Mahdi Faghani 3
1 PhD in Accoutring, Department of accounting, National University of Skills (NUS), Tehran, Iran .
2 Prof., Department of Accounting, University of Derby, UK.
3 Assistant Professor, Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchestan, Zahedan, Iran.
10.22034/smajournal.2025.515137.1008
Abstract
The aim of the research is to identify the factors affecting the acceptance of information systems from the perspective of accountants of companies listed on the Tehran Stock Exchange. This research examines the factors influencing the adoption of accounting systems from the point of view of accountants using the integration of the unified model of technology acceptance and use, technology fit, task and institutional theory. In terms of the practical purpose and method of data collection, the present study is a descriptive-survey based on the standard questionnaire of Venkatesh et al. (2003) for the variables related to the integrated model of acceptance of technology use and from the questionnaire of Goodhue and Thompson (1995) for the task technology fit variable and from the standard questionnaire of DiMaggio. and Powell (1983) was used for variables related to institutional pressures. Analysis and measurement of the model was done using the structural equation model. The software used in this research for analysis is Smart PL3. The information was collected using a questionnaire distributed among the accountants of the companies listed to the Tehran Stock Exchange in 2019 and 200 questionnaires were confirmed and analyzed. The results showed that all the constructs of the model (i.e. self-efficacy, effort expectancy, performance expectancy, perceived technology fit,coercive pressure and mimetic pressure) except for the structure of facilitating conditions in research has a positive and direct relationship in the acceptance of accounting information system. On the other hand, the moderating variables of age, gender and industry had an effect on the behavioral intention of accountants in accepting the accounting information system and moderated it, but the experience variable in self-efficacy did not moderate the relationship.

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Strategic Management Accounting
Volume 1, Issue 1 - Serial Number 1
Winter 2025
Pages 83-106