Modeling Managerial Accounting Information Systems Acceptance and Intention of Retention: Activity based Costing System as an Example
Author(s): Ahmed Abdullah Saad Al-Dhubaibi
Abstract: Accounting information systems acceptance and use has been a research interest for many researchers in recent years. Research in this area has employed several models related to technology acceptance and adoption. Factors that influence users’ acceptance and intention of use were investigated based on the pre-implementation perception of users regarding the usefulness of the systems, ease of use, and many other factors. In contrast, this study provides evidence on the post-implementation acceptance of the Activity-Based Costing (ABC) information system as a result of familiarity with the system and the realized benefits rather than expected. A questionnaire survey is used for data collection from different sized manufacturing companies. To analyze the hypothesized model, data obtained from non-adopters of ABC or adopters at the early stage of adoption were excluded from the analysis. In total, 83 valid responses were collected and used in the analysis. The findings indicate that user acceptance of ABC as a managerial accounting information system was enforced by the wider extent of use and the mediation of reported benefits that were realized by users (departments) of the system. Further, the acceptance of the system mediates the extent of use and the magnitude of reported benefits in their positive effect on the organizational intention to retain the system. These results guide companies that establish a new accounting information system, which may encounter a certain level of resistance, to make the benefits of the system implementation visible to all departments to create acceptance for the system and maximize the benefits of its use.
Keywords: Accounting Information Systems, Activity Based Costing, Acceptance, Intention of Retention, Extent of Use, Benefits
DOI: 10.37394/23207.2021.18.134WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 18, 2021, Art. #134