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AIS in Australia : UTAUT application and cultural implication

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/119197

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Title: AIS in Australia : UTAUT application and cultural implication
Related: Australasian Conference on Information Systems (21st : 2010) (1 - 3 December 2010 : Brisbane)
Related: Proceedings of the 21st Australasian Conference on Information Systems : Information Systems : Defining and Establishing a High Impact Discipline
Publisher: Brisbane : Association of Information Systems
Date: 2010
FoR/RFCD Code(s): 080606 Global Information Systems
Author/Creator: Vatanasakdakul, Savanid
Author/Creator: Aoun, Chadi
Author/Creator: Li, Yanning
Description: Although the diffusion of information technologies has been widely considered in the Australian context, very few studies seem to have focus on the adoption and diffusion of information systems among individual accountants. This research investigates factors affecting the use of Accounting Information Systems (AIS) by Australian accounting practitioners. The Unified Theory of Acceptance and Use of Technology model by Venkatesh et al. (2003) is adopted to investigate this issue. The model is extended by integrating the national culture theory by Hall (1973), with an emphasis on culture and communication. Data were collected from 190 accountants in Australia. The data collected were analysed using Structural Equation Modeling in association with the Partial Least Squares technique. The results show that performance expectancy, effort expectancy, facilitating condition and low context communication characterising the Australian culture positively influence behavioral intention and utilisation of AIS.
Subject Keyword: 080606 Global Information Systems
Subject Keyword: Australia
Subject Keyword: accountants
Subject Keyword: accounting
Subject Keyword: information systems
Subject Keyword: high and low context
Subject Keyword: technology adoption
Subject Keyword: technology utilisation
Subject Keyword: UTAUT
Resource Type: conference paper
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/119197
Identifier: mq-rm-2009011299
Language: eng
Rights: Copyright the Author(s) 2010. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.
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