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2021•Academy of Accounting and Financial Studies journalRequires access

The Adoption Determinants of Mobile Technologies in the Accounting Profession

Hassairi Ahmed Foued

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Abstract

Given that mobile technology has become a disruptive innovation, with new service solutions for both users and customers, it remains yet underexplored in managerial and in operational issues. This study explains the adoption of accountants' mobile technology usage behavior by moving beyond the Technology Acceptance Model (TAM) and building on the modified and extended Unified Theory of Technology Acceptance and Use of Technology (UTAUT) model. The proposals in this research are based on the TAM model and the UTAUT model. This research adopts a hypothetical-deductive approach supported by a questionnaire for which one hundred Tunisian accountants responded. The results of this study highlight the influence of performance expectancy, facilitating conditions, and task variety on the current use of mobile technologies in the accounting profession. Overall, the extended model was able to explain 49,5% of the variance in behavioral intention to adopt and use mobile technology.

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What this paper is about

Given that mobile technology has become a disruptive innovation, with new service solutions for both users and customers, it remains yet underexplored in managerial and in operational issues. This study explains the adoption of accountants' mobile technology usage behavior by moving beyond the Technology Acceptance Model (TAM) and building on the modified and extended Unified Theory of Technology Acceptance and Use of Technology (UTAUT) model. The proposals in this research are based on the TAM model and the UTAUT model. This research adopts a hypothetical-deductive approach supported by a questionnaire for which one hundred Tunisian accountants responded. The results of this study highlight the influence of performance expectancy, facilitating conditions, and task variety on the current use of mobile technologies in the accounting profession. Overall, the extended model was able to explain 49,5% of the variance in behavioral intention to adopt and use mobile technology.

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Available abstract

Given that mobile technology has become a disruptive innovation, with new service solutions for both users and customers, it remains yet underexplored in managerial and in operational issues. This study explains the adoption of accountants' mobile technology usage behavior by moving beyond the Technology Acceptance Model (TAM) and building on the modified and extended Unified Theory of Technology Acceptance and Use of Technology (UTAUT) model. The proposals in this research are based on the TAM model and the UTAUT model. This research adopts a hypothetical-deductive approach supported by a questionnaire for which one hundred Tunisian accountants responded. The results of this study highlight the influence of performance expectancy, facilitating conditions, and task variety on the current use of mobile technologies in the accounting profession. Overall, the extended model was able to explain 49,5% of the variance in behavioral intention to adopt and use mobile technology.

Key concepts: Unified theory of acceptance and use of technology, Expectancy theory, Variance (accounting), Variety (cybernetics), Technology acceptance model, Mobile technology, Marketing, Business

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