AIS in Australia: UTAUT application & cultural implication

Chadi Aoun*, Savanid Vatanasakdakul, Yanning Li

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review

17 Citations (Scopus)
801 Downloads (Pure)


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.

Original languageEnglish
Title of host publicationACIS 2010 Proceedings - 21st Australasian Conference on Information Systems
EditorsMichael Rosemann, Peter Green, Fiona Rohde
Place of PublicationBrisbane
PublisherAIS Library
Number of pages12
ISBN (Print)9781864356434
Publication statusPublished - Dec 2010
Event21st Australasian Conference on Information Systems, ACIS - 2010 - Brisbane, Australia
Duration: 1 Dec 20103 Dec 2010


Other21st Australasian Conference on Information Systems, ACIS - 2010

Bibliographical note

Copyright 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.


  • Australia
  • accountants
  • accounting
  • information systems
  • high and low context
  • technology adoption
  • technology utilisation


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