Technology Acceptance and Small Businesses: An Examination of the Sophistication of Accounting Information Systems

• In Event: Emerging Research Discussion Session I

Abstract

The purpose of this study was to explore the relationship between technology acceptance by small business owner/managers and the use and sophistication of accounting information systems (AISs). Additionally, this study explored the variables that influence small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the technology acceptance model (TAM) as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. This study has the added advantage of being one of the few TAM studies that compares Behavioral Intention to Use and Actual Use. Additional research questions explore relationships between characteristics of the owner/manager such as education and experience. The researcher expects to find that businesses owned by individuals with business-related education and previous business experience will have a strong measure of Behavioral Intention to Use and therefore be using more sophisticated AISs.

Author

• Tara Honea Saracina, Claflin University