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Validation of the Theoretical Framework for Adoption of Accounting Information System Using Structural Equation Modelling

Khalil Mesbah, Abdul Jalil and Yuserrie, Zainuddin (2015) Validation of the Theoretical Framework for Adoption of Accounting Information System Using Structural Equation Modelling. International Journal of Industrial Management (IJIM), 1. pp. 1-10. ISSN 2289-9286 (Print); 0127-564x (Online)

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Abstract

The purpose of this study is to investigate the effect of perception and beliefs of information technology (IT) users on the perspective of accounting information system adoption in the SMEs of Libya An integrated theoretical model was developed for the adoption of accounting information system by applying wide range of technological situation aligned with attitude of technology users. The study is based on quantitative survey with 348 respondents in small and medium enterprises of Libya. The finding of the study confirms the validation of the theoretical model developed and verifies the issues of common method bias. This paper is one of the few researches to determine the technological acceptance concept focusing on advancement of business strategy.

Item Type: Article
Uncontrolled Keywords: Technology acceptance model, self determination theory, behavioural intention, accounting information system
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Faculty/Division: Faculty of Industrial Management
Depositing User: Mrs. Neng Sury Sulaiman
Date Deposited: 27 Jan 2017 06:57
Last Modified: 01 Feb 2018 01:33
URI: http://umpir.ump.edu.my/id/eprint/13851
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