Toward an integrated model for the antecedents and consequences of AIS usage at the organizational level

IF 3.8 Q2 BUSINESS

EuroMed Journal of Business Pub Date : 2022-11-24 DOI:10.1108/emjb-05-2022-0100

Manaf Al-Okaily

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引用次数: 18

Abstract

PurposeThe purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.Design/methodology/approachTo test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).FindingsOut of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.Originality/valueThis study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.

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在组织层面为AIS使用的前因和后果建立一个集成模型

本研究的目的是测试直接影响会计信息系统(AIS)使用的前因因素，这反过来又影响使用AIS的净收益，借鉴约旦背景下的技术接受模型(TAM)。设计/方法/方法为了检验建议的研究模型，采用在线问卷调查的方式收集了213名约旦中小企业(SMEs)所有者的数据。采用偏最小二乘-结构方程模型(PLS-SEM)对数据进行了自举分析。在10个假设中，有8个被接受。实证结果主要证实了AIS的感知有用性(PUS)受到感知便利性(PCN)和感知易用性(PEU)的显著正向影响。此外，结果证实了AIS的使用受到pu、PEU和感知兼容性(PCM)的显著影响。最后，AIS的净效益受到AIS使用和信息技术(IT)知识的积极影响，即IT知识有直接和间接的影响。原创性/价值本研究通过提出一个全面的研究模型来解决文献中一个重要的研究空白，该模型可以帮助提高AIS的使用，从而在约旦中小企业绩效中获得更好的成就。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

EuroMed Journal of Business BUSINESS-

CiteScore

9.80

自引率

19.20%

发文量

期刊介绍： The EuroMed Journal of Business (EMJB) is the premier publication facilitating dialogue among researchers from Europe and the Mediterranean. It plays a vital role in generating and disseminating knowledge about various business environments and trends in this region. By offering an up-to-date overview of emerging business practices in specific countries, EMJB serves as a valuable resource for its readers. As the official journal of the EuroMed Academy of Business, EMJB is committed to reflecting the economic growth seen in the European-Mediterranean region. It aims to be a focused and targeted business journal, highlighting environmental opportunities, threats, and marketplace developments in the area. Through its efforts, EMJB promotes collaboration and open dialogue among diverse research cultures and practices. EMJB serves as a platform for debating and disseminating research findings, new research areas and techniques, conceptual developments, and practical applications across various business segments. It seeks to provide a forum for discussing new ideas in business, including theory, practice, and the issues that arise within the field.