Validating IT Value Through A.I.S. Sophistication

• In Event: Short Presentations: AIS Valuation

Abstract

Given the benefits that information systems (IS) offer, their adoption for accounting processes bodes well for small business owners. IS adoption has been widely researched in medium and large businesses but focus on owner/managers’ perceptions within small businesses is not well represented in the extant literature. 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 paper modifies the IS Value framework to examine factors influencing accounting information systems (AIS) adoption among small businesses in South Carolina. A research model was developed and tested with data collected in an online survey. Analyses of 120 small business owners’ data confirmed that their behavioral intention and AIS usage were significantly influenced by performance expectancy, facilitating conditions, and little or no IT anxiety. It was anticipated that businesses owned by individuals with business-related education and previous business experience would have a strong measure of Behavioral Intention to Use AIS. Similarly, effort expectancy did not yield meaningful insight due to the presence of other constructs in the research framework. Specific contextual factors such as facilitating conditions mattered more in the AIS adoption process, suggesting lesser impact of specific factors (user’s attitude and the organizational influences). The paper also details other key findings (relationships between owner/manager’s education and experience) and their implications for practice and future research.

Authors

• Tara Honea Saracina, Claflin University

• Matthew W Guah, Claflin University