The acceptance of information technology by the accounting area

Abstract

The information and communication technologies (ICT) in the accounting area play a relevant role and reflect the advance in the accounting profession. Accounting combined with ICT provides more agility in accounting records and in the management of business activities. ICT is, at present, one of the fundamental tools for facilitating the processing of accounting data. The Technology Acceptance Model (TAM) is widely used to assess the level of ICT adoption. The foundations of TAM express that individuals tend to adopt a certain technology from the perceived ease of use and value of their perceived utility. This field research used a questionnaire with 16 closed questions structured as a Likert type scale with 7 points; the data were treated and evaluated by means of Structural Equation Modeling, using the software SmartPLS 3.2.1 with the objective of analyzing the technological acceptance in the accounting environment. The research findings reveal that the indicators that predict the construct of behavioral intention are adequate to explain 32.3% of the model and the current use of the system presents a power of enlightenment around 23.9% through constructs that predict this behavior.