The Acceptance of Information Technology by The Accounting Area
The Acceptance of Information Technology by The Accounting Area
The Acceptance of Information Technology by The Accounting Area
net/publication/321655720
CITATIONS READS
0 162
3 authors, including:
Some of the authors of this publication are also working on these related projects:
Open Innovation; Individual Entrepreneurial Orientation; Quantitative methods: Structural equation modeling using PLS View project
All content following this page was uploaded by Lieda Souza on 08 January 2018.
PROPPI / LATEC
DOI: 10.20985/1980-5160.2017.v12n4.1239
517
Electronic Journal of Management & System
Volume 12, Number 4, 2017, pp. 516-524
DOI: 10.20985/1980-5160.2017.v12n4.1239
and streamlined, thus bringing improvements to the every Tasks that previously took days to be executed are perfor-
day of the professional. med in a fraction of a second and with significant reduction of
errors and costs to the service operator. With the advent of
Updating the technology park is now a fundamental mea- ICT, the need to establish mechanisms that could measure
sure for business competitiveness. Therefore, the accoun-tant their degree of acceptance by market professionals arose. The
should view information technology as a strategy for their following section presents the Technological Acceptan-ce
business, as it directly affects the survival of organiza-tions Model (TAM) developed by Davis et al. (1989), which will base
(Nunes, 2009). According to Ghasemi et al. (2011), IT has the theoretical model proposed in this study.
created significant benefits for accounting departments.
Indeed, computer networks and systems have shortened the
time required for accounting professionals to prepare and 2.2 Technology Acceptance Model (TAM)
present financial information to management and sta-
keholders. The use of these new technologies has also im- TAM’s development originated from an agreement with
proved the efficiency and accuracy of the information. They IBM Canada and the Massachusetts Institute of Technology
represent a gateway to a new era dominated by applications (MIT) in the 1980s. The goal was to assess the market poten-
with a high degree of intelligence, and are also able to faci- tial for new branded products and to identify what determi-
litate the search for information as a support for decision ned the use of equipment (Davis et al., 1989). TAM was de-
making (Ionescu et al., 2009). signed to understand the corresponding similarity between
external variables of user acceptance and effective use of the
The technological advances in the accounting area are at an computer, seeking a better understanding in terms of user
accelerated pace and the innovations are growing every day, behavior by comprehendding the utility and users dis-position
thus improving the service provided to customers. Ac-counting understood by them (Davis et al., 1989). TAM is the research
has begun to work with more precise numbers and apparently method used to evaluate the acceptance of infor-mation
the errors have become smaller and smaller. The automation technologies proposed by Davis et al. (1989), with the purpose
of accounting has brought advantages, such as increasing of explaining the reasons that led users to ac-cept or reject
productivity and improving the quality of services provided certain technology.
and, consequently, raising the level of information security. IT
has been pointed out as one of the most signifi-cant The foundations of TAM indicate that the tendency of an
components of the current business environment, and individual to manipulate a given system is guided by two
Brazilian institutions have used them abundantly, both at principles: the perceived ease of use and the perceived uti-
strategic and operational levels (Albertin & Albertin, 2008). lity; both measured the effects of external variables, such
as system characteristics, growth method, capacity and use
Bazzotti & Garcia (2006) recognize that information sys- plan (Davis, et al., 1989). Perceived utility of use refers to
tems are classified according to their applicability and to the stage at which a person recognizes that the use of a
the return obtained in the decision-making process. The private system is capable of perfecting his behavior. And
ope-rations support systems are responsible for supervising the percei-ved ease of use is a stage in which a person
the activities, processes and updating the database, in recognizes that the use of an information system will
order to provide the necessary information. Management happen regardless of his personal effort.
support systems have the primary purpose of providing
information for development in decision making. As Maia & Cendón (2005) explain, there are reasons that
also hinder user behavior, such as the specific technical skills
With the continuous use of technological resources and of using the systems, in the same way as the context and the
information systems, accountants have become essential for space where the person develops use. In an inquiry with e-
tracking and monitoring activities, improving the quality of commerce users, Gefen (2003) considers the existence of
services provided. In order for the accounting information another independent variable in the TAM model, the habit,
system to be considered useful, it must serve the company in resulting from the experience that users accumulate in rela-
its operational and management needs, transmitting infor- tion to the use of an information system. The author propo-ses
mation to all sectors and connecting them to the company’s that the purpose of use for a new technology is a primary
processes. Given the advances in digital technologies, the product of the rational analysis of the perceived responses by
possibilities of using accounting have increased significantly, the perceived utility constructs and perceived ease of use.
making information about all sectors, activities and emplo- According to Gefem (2003), when people acquire ex-perience,
yees of the organization indispensable (Cotrin et al., 2012). the force of habit dictates most intentional beha-viors, that is,
Such integration is now possible thanks to the perceived ad- previous repetitive behavior tends to influence current
vances in ICT for the rendering of accounting services. behavior regardless of rational judgment.
519
Electronic Journal of Management & System
Volume 12, Number 4, 2017, pp. 516-524
DOI: 10.20985/1980-5160.2017.v12n4.1239
accountants on social networks (Facebook) and shared by The collected data were analyzed through the modeling
email with accountants of the researchers’ contact network. of structural equations in order to statistically measure the
effective connection between the constructs of the model.
We considered the following research variables distribu- This structure is also considered as hypothetical path analy-
ted in the respective constructs presented in the sis of relationships between a set of variables, which is
conceptual model previously exposed. used to identify and analyze the correlation between latent
varia-bles. This procedure allows a number of benefits,
Dimension / including the probability of covering the application of a
Variables
Concept more detai-led structure in its model, containing latent
UP1 I can achieve my goals using modern ac- variables (not measured directly) and observable variables
counting systems (indicators of latent variables), in addition to providing the
UP2 I perform tasks faster using new technolo- analysis at the same time from a group of analogy (Hwang
Percei-
gies et al., 2010; Hair et al., 2009).
ved
UP3 Using new technologies streamlines the
utility
execution of my tasks The procedure of modeling structural equations using
UP4 Using new technologies improves my pro-
the PLS technique shows the hypothesis and prepara-tion
ductivity
of two directly associated models. The first model depicting
FUP1 Learning how to use new technologies is
the latent variables, or constructs, constitutes the model
easy
Ease of FUP2 Training is required to use new technologies and the relation with the constructs and their variables,
percei- that is, the criteria that allow to estimate the constructs.
FUP3 The use of new technologies is clear and The second model corresponds to the quality relation
ved use
easy to understand between the constructs and the clarification po-wer in the
FUP4 Using new technologies is easy model.
IC1 I am motivated to use new accounting
technologies McDaniel & Gates (2003) assert that statistical analyzes
Behavio- IC2 I think we should use new technologies as are used to decrease and evidence data that allow for un-
ral Intent much as possible derstanding and to allow the relationships between varia-
IC3 I prefer to use new accounting technologies bles to be verified. Malhotra (2012) admits that there is a
IC4 I recommend using new technologies technique of data analysis that represents the choice of
UAS1 The use of new technologies is independent per-fectly filled and acceptable questionnaires, the creation
of suppliers of data and their reproduction.
UAS2 It is safer to use a modern accounting
Current
system
system 4. RESULTS
UAS3 Using new technologies is a way to save
usage
money
UAS4 Using new technologies favors the develop- The collected data were treated and evaluated through
ment of the accounting class the statistical program SmartPLS 3.2.1 in the Modeling of
Subtitles - UP: perceived utility; FUP: perceived ease of use; IC: behavioral Structural Equations for the formation of data of general
intention; UAS: Current System Usage.1 evaluation of the model and the information treated. In
order to proceed with the data procedure, the structu-ral
The hypotheses adopted were those specific to the TAM: model of the project was generated in SmartPLS, as shown
in figure 2. In the model, the perceived utility, per-ceived
• H1: Perceived ease of use positively influences per- ease of use, behavioral intention and current use of the
ceived utility. system constructs are linked with their respective initial
variables.
• H2: Perceived ease of use influences behavioral in-
tention. After the calculation of the PLS algorithm, the first cri-
terion was the Variance Inflation Factor (VIF). This coef-
• H3: Perceived utility positively influences behavioral ficient analyzes the multicollinearity of the data, whose
intention. presence would be capable of generating exorbitant or
incorrect results; the ideal result would be a VIF value
• H4: Behavioral intention positively influences the below 3.3. The initial verification of the data presented a
current use of the system. satisfactory VIF, as evidenced in table 1, whose values
reached for the VIF met the criteria recommended by Kock (2014) of 0.50. Table 2 shows the final values of the adjust-
(2015). ment quality criteria.
Table 1. Variance Inflation Factor (VIF) Table 2. Quality criteria adjusted model
of the AVE of each construct (Ringle et al., 2014). The res- From the reading of figure 3 we conclude that H1 hypo-
pective values are shown in table 3. theses (perceived ease of use positively influences perceived
utility), H3 (perceived utility positively influences behavioral
Table 3. Discriminant validity intention) and H4 (behavioral intention positively influences
current system use) were confirmed by a coefficient greater
FUP IC UAS UP than 1.96, which indicates statistical significance. However, the
FUP 0,839 H2 hypothesis (perceived ease of use influences beha-vioral
IC 0,239 0,744 intention) was not confirmed.
UAS 0,488 0,489 0,762
UP 0,394 0,568 0,712 0,81 Figure 3 shows the significance levels between the
Source: Research Data (2016). constructs, obtained through the bootstrapping module of
Subtitles - UP: perceived utility; FUP: perceived ease of use; IC: behavioral SmartPls 3.2.1. The t-Statistic was calculated for each
intention; UAS: Current System Usage.4
relation (statistically significant when values higher than
1.96).
We then examined the path coefficients (CC) 5 of the hy-
pothetical model. This index presents the hypothetical rela-
tions through the constructs, and they diverge from -1 to 5. FINAL CONSIDERATIONS
+1. At the moment in which values are close to +1, it
conjectures that strongly favorable relations and those The purpose of this paper was to analyze the level of ac-
closest to -1 are in a negative relation. Usually the values of ceptance of ICT by accountants. It was possible to notice that
-1 and +1 are statistically relevant (Hair et al., 2009). Table 4 the profession of the accountant had the mechanical phase
shows the CCs identified in the model after adjustments. replaced by the technique and, soon after, by the pha-se of
the technology. In view of the new reality, accounting
Table 4. Path coefficient professionals have been in constant evolution and qualifica-
tion, being able to transmit quality information, assisting in
FUP IC UAS UP
the decision-making process of the companies.
FUP 0,018
IC 0,489 This research sought to answer the following question:
UAS what influence do the new technologies have on the pro-
UP 0,561 fessional accounting environment? For that, a field survey
Source: Research Data (2016).
was carried out and the data collected underwent a statisti-
Subtitles - UP: perceived utility; FUP: perceived ease of use; IC: behavioral
intention; UAS: Current System Usage.6
cal procedure through the modeling of structural
equations, applying the process of partial least squares.
The relationship between the variables of the sample The objective of the study was to make possible the
was then evaluated. Table 5 shows the results, covering the analy-sis of this conviviality and was fully achieved to the
va-lues reached for each of the variables. extent that it was possible to verify the degree of
acceptance and effective use of new digital technologies
Table 5. Analysis of relationship between variables by accountants, through the use of TAM.
Relationship between
Variable It was observed that the practical consequences drawn
variables
from this field study show clear evidence of the relationship
FUP IC 0,182
between the constructs to explain the intent and the current
FUP UP 3,876
usage of a system by the accountants. The statistical results
IC UAS 5,523
confirmed that the proposed conceptual model was appro-
UP IC 7,169
priate to explain the current intention and use of the system.
Source: Research Data (2016).
The endogenous constructs of perceived utility, behavioral
Subtitles - UP: perceived utility; FUP: perceived ease of use; IC: behavioral
intention; UAS: Current System Usage.7
intent and current system use had a coefficient of determi-
nation (R² adjusted) for the proposed model of 0.155, 0.323
and 0239, respectively. Based on this result, it is concluded
4 T.N. – The initials were kept according to the titles in Portuguese.
that the indicators that predict the construct of behavioral
5 T.N. – The initials were kept according to the titles in Portuguese. intention are adequate to explain 32.3% of the model and the
6 T.N. – The initials were kept according to the titles in Portuguese. current use of the system presents a power of enlighten-ment
7 T.N. – The initials were kept according to the titles in Portuguese. around 23.9% through constructs that predict this be-havior.
In this way, the results confirmed that the proposed
523
Electronic Journal of Management & System
Volume 12, Number 4, 2017, pp. 516-524
DOI: 10.20985/1980-5160.2017.v12n4.1239
conceptual model is appropriate to clarify the intention and decisões”, Ciências Sociais Aplicadas em Revista, Vol. 6, No.
11, pp. 1-18.
the current use of the system.
Beuren, I. M. et al. (2006), Como elaborar trabalhos mono-
The results achieved in this research are able to collaborate gráficos em Contabilidade: Teoria e Prática, 3 ed., Atlas, São
with professionals in the accounting area, since it emphasi-zes Paulo, SP.
the importance that ICT has on accounting. The research
Borges, V.A.S.; Miranda, C.C.F. (2011), “A contabilidade na era
contributes in the academic scope to a better understanding
digital”, XIII Encontro Latino Americano de Iniciação Científica
about the factors that influence the adoption of new techno-
e IX Encontro Latino Americano de Pós-Graduação – UNIVAP,
logies by the accountants and their impacts on the intention
São José dos Campos, 15-16 out. 2011.
and the current use of the system in the accounting area. Fi-
nally, more in-depth studies on TAM are suggested to identify Costa Filho, B.A.; Pires, P.J., Hernandez, J.M.C (2007),
factors that influence the intent and current use of informa- “Mode-lo technology acceptance model-tam aplicado aos
tion systems in other professional categories. automated teller machines-ATM’S”, Revista de
Administração e Inovação, Vol. 4, No. 1, pp. 40-56.
Cotrin, A.M.; Santos, A.L.; Zotte Junior, L. (2012), “A
REFERENCES
evolução da contabilidade e o mercado de trabalho para o
Albertin, A.L.; Albertin, R.M.M. (2008), “Benefícios do uso de contabilista”, Revista Conteúdo, Vol. 2, No. 1, pp. 44-63.
Tecnologia de Informação para o desempenho empresarial”,
Davis, F.D.; Bagozzi, R.P.; Warshaw, P.R. (1989), “User accep-
Revista de Administração Pública, Vol. 42, No. 2, pp. 275-302.
tance of computer technology: a comparison of two
Bazzotti, C.; Garcia, E. (2006), “A Importância do Sistema de theore-tical models”, Management science, Vol. 35, No. 8,
Informação Gerencial na Gestão empresarial para tomada de pp. 982-1003.
524
Electronic Journal of Management & System
Volume 12, Number 4, 2017, pp.516-524
DOI: 10.20985/1980-5160.2017.v12n4.1239
Davis, F.D.; et Venkatesh, V. (1996), “A critical assessment of Malhotra, N.K. (2012), Pesquisa de Marketing. Uma
potential measurement biases in the technology acceptance orienta-ção aplicada, 6. ed., Bookman, Porto Alegre, RS.
model: three experiments”, International Journal of Human--
Maia, L.C.G.; Cendon, B.V. (2005), “Um estudo sobre o uso
Computer Studies, Vol. 45, No. 1, pp. 19-45.
de sistemas de recuperação de informação: o portal de pe-
Diniz, F.B.; Rangel Netto, N.S.; Carneiro, T.C.J., et al. (2016), riódicos CAPES na UFMG”, Simpósio Mineiro de Sistemas
“Proposta de um modelo de aceitacao tecnológica de Informação.
adaptado: um estudo na companhia de docas do Espírito Marion, J.C. (2005), Análise das Demonstrações Contábeis:
Santo (Code-sa)”, VIII Congresso Nacional de Excelência em Contabilidade Empresarial, 3. ed., Atlas, São Paulo, SP.
Gestão, Vitória, ES, pp. 4-16.
Martins, P.L.; Melo, B.M.; Queiroz, D.L., et al. (2012), “Tecno-
Fernandes, L.O.; et Ramos, A.S.M. (2012), “Intenção de com-
logia e sistemas de informação e suas influencias na gestão e
pra online: aplicação de um modelo adaptado de aceitação da
contabilidade”, IX SEGeT 2012. Simpósio de Excelência em
tecnologia para o comércio eletrônico”, Revista Eletrônica de
Gestão e Tecnologia, Rio de Janeiro, disponível em http://
Sistemas de Informação, Vol. 11, No. 1, disponível em: http://
www.car.aedb.br/seget/artigos12/28816533.pdf (acesso em
www.spell.org.br/documentos/ver/8552 (acesso em 31 out.
28 set. 2016).
2016).
McDaniel, C.; Gates, R. (2003), Pesquisa de marketing,
Gefen, D. (2003), “TAM or just plain habit: a look at
Thom-son, São Paulo, SP.
experien-ced online shoppers”, Journal of End User
Computing, Vol. 15, No. 3, pp. 1-13. Moraes, A.C.S.; Ferreira, J.B.; Freitas, A., et al. (2014),
“Com-pras via celular: a intenção de uso pelo consumidor”,
Ghasemi, M.; Shafeiepour, V.; Aslani, M., et al. (2011), “The
Revista Pretexto, Vol. 15, No. 1, pp. 86-105.
impact of Information Technology (IT) on modern
accounting systems”, Procedia-Social and Behavioral Nunes, A.C. (2009), A inovação tecnológica e a
Sciences, Vol. 28, pp. 112-116. contabilidade, Inovara, São Paulo, SP.
Hair, J.F.; Black, W.C.; Babin, B.J., et al. (2009), Análise Ringle, C.M.; Silva, D.; Bido, D. (2014), “Modelagem de
multiva-riada de dados, Bookman, Porto Alegre, RS. Equa-ções Estruturais com a utilização do SmartPLS”,
Revista Brasi-leira de Marketing, Vol. 13, No. 2, pp. 56-73.
Hwang, H.; Malhotra, N.K.; Kim, Y., et al. (2010), “A
comparati-ve study on parameter recovery of three Sá, A.L. (2006), Teoria da Contabilidade, Atlas, São Paulo, SP.
approaches to struc-tural equation modeling”, Journal of Shin, D.H. (2012), “What makes consumers use VoIP over mo-
Marketing Research, Vol. 47, No. 4, pp. 699-712. bile phones? Free riding or consumerization of new servisse”,
Ionescu, I.; Ionescu, B.; Mihai, F. et al. (2009), “Financial Telecommunications Policy, Vol. 36, No. 4, pp. 311-323.
and Accounting information systems interoperability”, Venkatesh, V.; Davis, F.D. (2000), “A Theoretical Extension of
Annales Universitatis Apulensis Series Oeconomica, Vol. 11, the Technology Acceptance Model: Four Longitudinal Field
No. 1, pp. 335-334. Studies”, Management Science, Vol. 46, No. 2, pp. 186-204.
Kock, N. (2015), “WarpPLS 5.0 User Manual”, ScriptWrap Venkatesh, V.M.G.; Morris, G.B.; Davis, F.D. (2003), “User
Sys-tems, Laredo, Texas. Ac-ceptance on Information Technology: Toward a Unified
Likert, R.; Roslow, S.; Murphy, G. (1993), “A simple and View”, MIS Quarterly, Vol. 27, No. 3, pp. 425-478.
reliable method of scoring the Thurstone attitude scales”,
Personnel Psychology, Vol. 46, pp. 689-690.