Examining the Determinants of Mobile Accounting App Acceptance Among Saudi Wholesalers: An Empirical Investigation Using the UTAUT2

Abstract

Purpose: This research aims to identify the determinants of Mobile App Acceptance (MAA) intention and usage within the Saudi wholesaling sector.
 
 Theoretical Framework: Drawing upon the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), this study examines the factors that influence the acceptance and utilization of mobile apps among Saudi wholesalers.
 
 Design/Methodology/Approach: The study employs a structured approach, analyzing data gathered from Saudi wholesalers. The research integrates the UTAUT2 model with an additional construct, trust, and employs Structural Equation Modelling (SEM) to test the hypothesized relationships.
 
 Findings: The research results highlight the significance of various factors in shaping the behavioral intention towards MAA. Performance expectancy, effort expectancy, hedonic motivation, and trust play pivotal roles in influencing users' attitudes toward MAA. Furthermore, behavioral intention and facilitating conditions emerge as key predictors of MAA acceptance.
 
 Research, Practical & Social implications: The findings contribute to both academic research and practical applications. MAA providers can leverage these insights to enhance user experience and build trust, thereby encouraging higher adoption rates. Additionally, the study provides valuable insights for the Saudi wholesaling sector to effectively incorporate MAA into their operations.