Although the diffusion of information technologies has been widely considered in the Australian context, very few studies seem to have focus on the adoption and diffusion of information systems among individual accountants. This research investigates factors affecting the use of Accounting Information Systems (AIS) by Australian accounting practitioners. The Unified Theory of Acceptance and Use of Technology model by Venkatesh et al. (2003) is adopted to investigate this issue. The model is extended by integrating the national culture theory by Hall (1973), with an emphasis on culture and communication. Data were collected from 190 accountants in Australia. The data collected were analysed using Structural Equation Modeling in association with the Partial Least Squares technique. The results show that performance expectancy, effort expectancy, facilitating condition and low context communication characterising the Australian culture positively influence behavioral intention and utilisation of AIS.
|Title of host publication||ACIS 2010 Proceedings - 21st Australasian Conference on Information Systems|
|Editors||Michael Rosemann, Peter Green, Fiona Rohde|
|Place of Publication||Brisbane|
|Number of pages||12|
|Publication status||Published - Dec 2010|
|Event||21st Australasian Conference on Information Systems, ACIS - 2010 - Brisbane, Australia|
Duration: 1 Dec 2010 → 3 Dec 2010
|Other||21st Australasian Conference on Information Systems, ACIS - 2010|
|Period||1/12/10 → 3/12/10|
Bibliographical noteCopyright the Author(s) 2010. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.
- information systems
- high and low context
- technology adoption
- technology utilisation