چکیده:
هدف از این پژوهش بررسی تاثیر فشارهای نهادی و مدل یکپارچه پذیرش و به کارگیری فناوری در پذیرش سیستمهای اطلاعاتی حسابداری است. اطلاعات با استفاده از پرسشنامه توزیع شده میان حسابداران شرکتهای پذیرفته شده در بورس اوراق بهادار تهران طی مرداد 1398 تا آبان ماه 1399 جمعآوری و با استفاده "همبستگی پیرسون" تحلیل گردید. نتایح پژوهش نشان میدهد تمامی سازههای مدل پذیرش و به کارگیری فناوری (انتظار عملکرد، انتظار تلاش، تاثیر اجتماعی و شرایط تسهیل کننده) و فشارهای نهادی با پذیرش سیستمهای اطلاعاتی حسابداری رابطه مستقیم و مثبت دارد. بر اساس نتایج حاصله تاثیرگذارترین متغیر در این مدل ترکیبی، انتظار عملکرد (866/0) دارای بیشترین تاثیر و متغیر انتظار تلاش (114/0) دارای کمترین تاثیرگذاری بود. همچنین، تحلیل خصوصیات پاسخدهندگان بر اساس آزمونهای "من ویتنی" و "کروسکال والیس" نشان دادند که تفاوت معنیداری میان تجربه حسابداران در نیت پذیرش سیستم اطلاعاتی حسابداری وجود ندارد ولی تحلیل مولفههای جنسیت و سن در خصوص نیت پذیرش حسابداران حاکی از تفاوت معنیدار میان گروه زنان و مردان و همچنین سنین پاسخ دهندگان بود.
1- Introduction Computerized accounting information system as one of the technologies, is a set of software applicable on computers and is utilized for all of accountants' duties including recording, sorting, retrieving, storing, declaring, presenting and transferring accounting information to stakeholders. Nowadays, businesses and other organizations have tendency to adopt and implement accounting information systems; because AIS adoption has benefits such as performance improvement of accounting department and pace increase of processing which results in firms' better cost control and external financial reporting. Individuals need recognition and adoption is the first step of every business and an understanding of this issue is useful to future development. So that, researchers like to recognize factors of users' adoption accepting or rejecting. Professionals and researchers permanent question is "why do individuals accept new technologies?". The answer to this this question might help them to better design, evaluate and anticipate methods of users toward new technologies. However, AIS successful implementation depends on accountants' and managers' full adoption. Thus, organizations need to explore the way through which accountants and managers adopt AIS, instead of concentrating on decision makers' adoption. Some researchers suggest that integrating extracted factors of different approaches would provide comprehensive understanding of potential factors effect on IT. Besides, better understanding of managers' and accountants' behavioral intentions toward AIS adoption is needed through individual, technological, organizational and institutional factors, however, there is not any definite consensus for them. On the other hand, introduction of new accounting technologies might be affected by institutional players (i.e. managers and accountants) and institutional influence would affect on how AIS is selected or adopted. Two theories which have the most justifiable behavioral reasoning on information systems/technologies adoption have been utilized in this study (Unified theory of acceptance and use of technology model (Venkatesh et. al., 2003) and Institutional theory (DiMaggio & Powell, 1983)). So, this research intends to study factors effect on accountants' AIS adoption considering individual, technological, organizational and institutional aspects using the mentioned model and the theory. Having access to comprehensive understanding of accountants' behavioral intentions' factors toward accounting information system adoption is the prerequisite for risk reduction of non-adoption of AIS by any organization. 2- Research Questions or hypothesis According to the research literature and previous studies research hypotheses are developed as follows: H1: There is a significant relation between Performance Expectancy and listed companies of Tehran Stock Exchange accountants' behavioral intentions. H2: There is a significant relation between Effort Expectancy and listed companies of Tehran Stock Exchange accountants' behavioral intentions. H3: There is a significant relation between Facilitating Conditions and listed companies of Tehran Stock Exchange accountants' behavioral intentions. H4: There is a significant relation between Social Influence and listed companies of Tehran Stock Exchange accountants' behavioral intentions. H5: There is a significant relation between Coercive Pressure and listed companies of Tehran Stock Exchange accountants' behavioral intentions. H6: There is a significant relation between Mimetic Pressure and listed companies of Tehran Stock Exchange accountants' behavioral intentions. H6: There is a significant relation between Normative Pressure and listed companies of Tehran Stock Exchange accountants' behavioral intentions. 3- Methods The research methodology is categorized as quantitative. The analyzing method is utilized by Spearman’s correlation coefficient. Data is gathered by standard questionnaires. Venkatesh et. al. (2003) 19-items questionnaire, DiMaggio & Powell (1983) 19-items questionnaire were used for UTAUT and institutional pressures evaluating, respectively. The questionnaires were distributed among Tehran Stock Exchange listed companies' accountants based on convenience sampling. According to statistical society characteristics the sample size was determined by unlimited society sampling formula as 384. 424 questionnaires were distributed. 337 questionnaires were returned during 15 months, 311 of them were properly answered. Moreover, using Mann-Whitney and Kruskal-Wallis tests, respondents' characteristics were tested. 4- Results Results show that all of UTAUT constructs have significant positive effect on accounting information system adoption. Besides, all kinds of institutional pressures have significant effect on accounting information system adoption, too. Results of combined model show that performance expectancy is the most effective construct (0/866) and effort expectancy (0114) is the least. Also, Mann-Whitney and Kruskal-Wallis tests respondents' characteristics analysis hold that although there is no significant difference among accountants' experience, significant differences have been seen with regard to gender and age of them. 5- Discussion and Conclusion Accounting information system can be defined as a processing system of data and economic transactions to provide users information of making decision. The goal of this study was to investigate UTAUT constructs and institutional pressures effects on accountants' AIS adoption. The results provide a basis of understanding toward this context which is not well explored in Iran, comprehensively. Moreover, increasing development of businesses and technology uses’ influence in success sustainability clarify the needs which could be tracked in individual behavior toward AIS adoption. However, according to the research results, this is provided that a vast approach which includes individual, technological, organizational and institutional factors must have been considered in accounting information system adoption reasons exploring. Based on the enhanced results of this research, it is suggested that accounting software developers and vendors should consider accountants' perceived easiness of use in their designing. Moreover, the compatibility should be enhanced between accountants' needs and AIS interface. It is also suggested that in order not to just prioritize individual modeling of successful accountants, efficient criteria of accountants' performance assessment should be developed to provide stakeholders' benefits.
خلاصه ماشینی:
نتایح پژوهش نشان میدهد تمامی سازههای مدل پذیرش و به کارگیری فناوری (انتظار عملکرد، انتظار تلاش، تاثیر اجتماعی و شرایط تسهیل کننده) و فشارهای نهادی با پذیرش سیستمهای اطلاعاتی حسابداری رابطه مستقیم و مثبت دارد.
بر این اساس در این پژوهش پذیرش سیستمهای اطلاعاتی حسابداری در قالب فناوریهای نوین از منظر نیات رفتاری حسابداران به عنوان کاربران نهایی مورد توجه قرار گرفته و سعی شده است به واسطه مدل یکپارچه پذیرش و به کارگیری فناوری و همچنین نظریه نهادی که انگیزههای انجام یک رفتار را توضیح میدهد پذیرش این سیستمها مورد توجه قرار گیرد.
همانطور که در مبانی نظری و پیشینه پژوهش اشاره شده نظریه یکپارچه پذیرش و استفاده از فناوری ونکتاش و همکاران (2003) به عنوان جامع ترین مدل پذیرش فناوری شناخته شده است که نیت رفتاری افراد را در خصوص فنآوری مورد بررسی قرار میدهد (الامین و همکاران، 2015)؛ با این حال ونکتاش و همکاران (2003) توصیه میکنند که میبایست بر اساس ساختار فرهنگی، سازمانی و اقتصادی قلمرو پژوهش از مولفههای تکمیلی برای بازنمایی مناسب واقعیتها بهره برد.
با توجه به مبانی نظری و مدل پژوهش فرضیههای این پژوهش به صورت زیر بیان میگردند: فرضیه اول: بین انتظار عملکرد و نیات رفتاری حسابداران در بورس اوراق بهادار تهران رابطه معناداری وجود دارد.
Mathieson 12 Dillon & Morris 13.
Aoun 14 Pulakanam & Suraweera 15.
An empirical study of factors influencing accounting information systems adoption.
The critical success factors influencing the quality of accounting information systems and the expected performance.
User acceptance of new information technology: Theories and models, Follow Methodologies.