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Accountants' Behavioral Intentions and use Behavior of Accounting Information System
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Abstract
En 中文
Accounting information systems (AIS) are mainly based on computers and software, automating accounting tasks. The application of AIS shows that digitalization has a positive impact on accounting activities. Therefore, using the Unified Theory of Acceptance and Use of Technology (UTAUT2) model and adding the factors of Self-Efficacy and Seamless connectivity to study the accountants' behavioral intention and behavior of using AIS in Vietnam are a suitable research direction, aiming to examine the factors affecting the accountants' behavioral intention and behavior of using AIS, because their behavioral intention and behavior of using AIS can contribute to ensuring the accuracy of accounting data. SEM (Structural Equation Model) model used in this study to analyze and found that the factors Effort Expectancy, Price Value and Cost Saving play a role in promoting and determining the accountants' behavioral intention of using AIS. At the same time, the factors Habit, Seamless connectivity, Behavioral intentions have positive impacts on the accountants' behavior of using the AIS in Vietnam. The results of this model help accountants and managers have strategies to develop the use of AIS in the increasingly increasing accounting activities in Vietnam.
Keywords:
Accounting Information Systems
Behavioral Intention
Use Behavior
UTAUT2
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