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

Abstract

Purpose

The 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/approach

To 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).

Findings

Out 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/value

This 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.

Citation

Al-Okaily, M. (2024), "Toward an integrated model for the antecedents and consequences of AIS usage at the organizational level", EuroMed Journal of Business, Vol. 19 No. 3, pp. 645-666. https://doi.org/10.1108/EMJB-05-2022-0100