‘Smart’ Technology Acceptance And Accounting In Small Businesses

• In Event: Emerging and Innovative Research Session

Abstract

The purpose of this study is to explore the relationship between smart technology acceptance by small business owner/managers and the use and sophistication of accounting information systems (AISs). Additionally, this study will explore the variables that influence small business owners/managers in the usage of smart technologies and in the extent of adoption (sophistication) of AISs. This study will apply the technology acceptance model (TAM) as the theoretical foundation of the study. This study seeks 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. Additional research questions will explore relationships between characteristics of the owner/manager such as education and experience. The researcher expects to find that businesses owned by individuals who are receptive to smart technologies and have a strong Behavioral Intention to Use will implement more sophisticated AISs in their small businesses.

Author

• Tara Honea Saracina, Claflin University