Factors that influence employees' acceptance of e-accounting: evidences from Jordanian SMEs

This paper explored the factors influencing the acceptance of e-accounting among SMEs employees. The authors adopted the unified theory of acceptance and use of technology (UTAUT) as the underpinning theory, and distributed questionnaire copies to SMEs employees, from which 227 were deemed valid. The variables in UTAUT namely, performance expectancy, effort expectancy, social influence and facilitating conditions were examined. The results showed that performance expectancy, effort expectancy, and social influence all positively and significantly affected behavioural intention to use e-accounting. Moreover, facilitating conditions and behavioural intention to use e-accounting had positive and significant effects on e-accounting use behaviour. The role of UTAUT model is to explore and provide attention to the adaptation of new technology in SMEs. It is expected that the study framework could guide SMEs in their promotion and achievement of employees' e-accounting adoption.