Technology Accepted Model (TAM): Applications in Accounting Systems

Abstract

Objective: This research was conducted to measure how the adoption of accounting information systems affects startups. The researchers used perceived usefulness, perceved ease of use and added percected strategic value factors to the technology acceptance model, whether these factors could predict related intentions to adopt technology in the context of the startup company. Method: The approach used in this research uses a quantitative approach, while for the analysis of research data, researchers use SEM-PLS. The survey respondent was a company with a sample size of 109. The data is collected using random probability sampling. Perceived usefulness, perceived ease of use and perceved strategic value have a significant positive impact on the adoption of accounting information systems. Result: Bekasi, Indonesia. This can negatively affect the generalization of results. Furthermore, the study focuses entirely on the user perspective of the company, while the researchers have not yet looked at this issue from the service provider’s perspective. Therefore, future research should look at such challenges from a service provider’s perspective. As well, the researchers also believe that many other important factors are related to the company’s behavior in determining the use of technology as a strategic step. Conclusion: This study can provide contributions related to the determining factors for the company in planning to adopt technology. Therefore, the study has successfully formulated important aspects of perceived strategic value as a factor proposed in the technology acceptance model. It also helps provide practical guidance for companies in considering and predicting whether to adopt a technology.