An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach

Abstract

In the era of the fourth industrial revolution, the digitalisation of small and medium-sized enterprises (SMEs) is imperative for their sustainable growth. Employing digital technologies, including digitisation, digitalisation, and digital transformation, is essential for enhancing operational efficiency within enterprises. An adapted model derived from the Unified Theory of Acceptance and Use of Technology (UTAUT) was employed in this study to investigate the behaviour of accountants towards adopting digital accounting systems (DAS). By employing a descriptive cross-sectional survey design, a quantitative study was conducted. The extended UTAUT model functioned as the foundation for the study's theoretical framework and incorporated the concept of personal innovativeness. A two-step process, combining partial least squares structural equation modelling (PLS-SEM) with artificial neural network (ANN) techniques, was applied to analyse the dataset. The findings demonstrated that the study's variables, specifically effort expectancy, social influence, facilitating conditions, and personal innovativeness, positively influence accountants' intention to adopt DAS. Interestingly, the impact of performance expectancy on this intention was statistically insignificant. Furthermore, it was observed that personal innovativeness exhibited a significant correlation with the intention to adopt the system, thereby emphasising the necessity of endorsing technologies, such as DAS, within SMEs. By confirming the impact of personal innovativeness on the intention to adopt and highlighting the precise measurement framework in Jordanian SMEs, the study's findings notably contribute to the UTAUT theory.