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In eg a ing Technology Accep ance Model and
Mo i a ional Model owa ds In en ion o Adop
Accoun ing In o ma ion Sys em
Khalil Mesbah Abduljalil
1
Facul y o Indus ial Managemen , Uni e si y Malaysia Pahang, Kuan an,
Malaysia
Yuse ie Zainuddin
Facul y o Indus ial Managemen , Uni e si y Malaysia Pahang, Kuan an,
Malaysia
Abs ac
The main pu pose o his s udy was o in eg a e echnology accep ance model
and mo i a ion model o in es iga e media ing e ec o a i ude o IS adop ion
s udies. Quan i a i e su ey ques ionnai e was de eloped and dis ibu ed using
pu posi e sampling echnique. Owne o SMEs a e a ge ed as esponden s and
in o al 348 samples we e collec ed wi h a esponse a e o 42%. The indings
e ealed ha in eg a ion pe cep ion and mo i a ion inc eases use ’s a i ude
owa ds accep ance o IS. I can also be concluded ha planning o in o ma ion
sys em adop ion in he o ganiza ional con ex is e y c ucial ac o ha should
be aken in o conside a ion along wi h he a i ude o he decision make s and
use s owa ds sys em adop ion.
Keywo ds: Technology accep ance model, Mo i a ion model, Use ’s
a i ude, accoun ing in o ma ion sys em
Ci e his a icle: Abduljalil, K. M., & Zainuddin, Y. (2015). In eg a ing Technology
Accep ance Model and Mo i a ional Model owa ds In en ion o Adop Accoun ing In o ma ion
Sys em. In e na ional Jou nal o Managemen , Accoun ing and Economics, 2(5), 346-359.
In oduc ion
In o ma ion is one o he main esou ces used and applied in o ganiza ion. In o ma ion
de elopmen is essen ial o imp o ing o de eloping new con ex s o suppo
managemen , s a egy, and decision making. Fu he mo e, managemen in o ma ion is
1
Co esponding au ho ’s email: [email protected]
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impo an in o ganiza ions as i equi es quali y in o ma ion, o imp o e he e iciency
and e ec i eness o hei ope a ions o highe p o i abili y and inc eased p oduc i i y.
Accoun ing in o ma ion sys em is a ool ha inco po a es he ield o in o ma ion sys em
and is designed o help and con ol he managemen on economic and inancial aspec s.
Th ea s ha ace he SMEs sec o usually all in o one o he wo ypes: inancial o
echnical. On he inance side, mic o inance is cha ac e ized by i s high isk due o many
logics. Lack o in o ma ion om he c edi o and he clien due o high numbe s can lead
o he p oblem o ad e se selec ion whe e clien s who a e less isk ad e se a e he ones
selec ed o gi ing unds. The absence o a inancial gua an ee is ano he p oblem ha
ises as a no mal esul o mos o he clien s being o lowe s anda ds o li ing. On he
o he side, echnical p oblems a ise when he cos o ge ing in o ma ion abou he ma ke
in e ms o p ices and quan i ies demanded is high. Despi e o subs an ial in luence o
SMEs on he na ional economy o Libya, SMEs ace a ious obs acles o hei
de elopmen such as ope a ional and inancial impedimen s, limi ed expe ise in
accoun ing, limi ed s a egic planning and ine ec i e implemen a ion o in o ma ion
echnology. Fo ins ance, Abdesamed and Wahab (2014) men ioned ha small businesses
a e impo an in he economy and i s g ow h because a majo pa o small i ms’ ex e nal
inancing comes om bank loans.
Mo ah, Hawedi, Abdullah, and Ahame ula (2012), examined he challenges o
secu i y, p o ec ion and us on online pu chasing in Libya and men ioned ha na u e o
online ansac ion in Libya is cons ained due o ins abili y esul ing om insecu i y, us ,
and unp o ec ed ansac ion. Due o lack o us online consume ’s in en ion o pu chase
ia online is discou aged. O ens and Reheul (2013), ound ha due o posi i e a i ude o
CEO owa ds change and inno a ion, he ac o s like expe ience, CEO enu e, CEO
educa ion does no ha e any associa ion wi h he le el o holding cash. Said and Noo
(2013), men ioned ha o he e-comme ce adop ion in ho el indus y o Libya, lack o
us on online se ices, insecu i y o pe sonal in o ma ion, lack o in as uc u e and poo
knowledge ha e been g ea challenge. Abukhzam and Lee (2010), in es iga ed adop ion
o e-banking in Libya by iden i ying ac o s a ec ing bank s a ’s a i ude owa ds
adop ing e-banking echnology and concluded ha bank s a s a e happy o adop e-
banking echnology i hey a e easy o use and help o accomplish hei wo k asks
e ec i ely. Lack o IT knowledge and awa eness o manage s abou e-banking and i s
bene i s is he main eason o s uggling in implemen a ion o sys em a a egula in e al
o ime. Thus he main objec i e o accoun ing in Libya is o comply he equi emen s o
s a is ics and ax au ho i ies.
Li e a u e e iew
The accep ance o echnology by he companies especially by SMEs in oday’s highly
compe i i e and as g owing en i onmen had made hem o ocus hea ily on he
achie emen o echnological supe io i y ha can enhance p oduc ion and ope a ional
pe o mance wi h he usage o a ailable esou ces. Acco ding o Pon iggia and Vi ili
(2010), he accep ance o echnology has been conside ed as one o he mos impo an
issues in he o ganiza ion.
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Howe e , Chan and Ngai (2007) sugges ed how “AISs adop ion and applica ion could
be a highly complex ask by which s ong manage ial and s a egic p oduc i i y need o
pe o m he bes i in ol ing he business peculia i ies” and also he sys em i sel and o
cope wi h he una oidable o ganiza ional impac caused by an AIS implemen a ion. In
opes wi h his, Ngai e al., (2008) a gued ha “i is no only he echnological ac o s ha
a ec he adop ion o he sys em, bu he e a e many o he sub ac o s like app op ia e
business and IT legacy sys em, business planning, ision, jus i ica ion, op managemen
suppo , eamwo k, moni o ing and e alua ion o pe o mance”. Abukhzam and Lee
(2010), use ’ a i ude Thong e al., (1996) lack o IT expe ise, Tahe doos and Mas om
(2009) con ol, secu i y, use ulness, lexibili y and ease o use”. Kijsanayo in e al.
(2009), men ioned ha “use ’s accep ance and usage o echnology is one o he mos
impo an ac o o he success o he IT implemen a ion”.
Thus he main pu pose o his pape is
To iden i y ac o ha a ec s he a i ude ac o s (Pe cei ed Use ulness, Pe cei ed
Ease o use, in insic mo i a ion, and ex insic mo i a ion) owa ds inc easing he
in en ion o use s o adop he sys em.
To inc ease he echnology usage in Libya ini ia ing wi h inc ease in echnology
usage o SMEs in Libya
This pape makes an impo an con ibu ion o illing a esea ch gap gi en he c i ical
impo ance o use ’s a i ude o adop AIS in Libyan SMEs. A i ude conside ing as a
media ing a iable wi h he sub-cons uc s (pe cei ed use ulness, pe cei ed ease o use,
in insic mo i a ion, and ex insic mo i a ion) be ween use ’s accep ance cha ac e is ics
and use ’s in en ion is he main con ibu ion o he s udy. This s udy a emp s o ake he
concep o accep ance o echnology one s ep ahead o p e ious li e a u es like Da is,
Bagozzi, and Wa shaw (1989), who u ilized ac o s like (pe cei ed use ulness and
pe cei ed ease o use) explaining belie s o use s owa ds accep ance o echnology. This
s udy p o ides a comp ehensi e con ibu ion by including pe cep ion le el (in insic
mo i a ion and ex insic mo i a ion) o ill he gap iden i ied by Da is e al. (1989)
owa ds ha ing less in luence o a i ude on he accep ance o sys em o echnology.
Theo e ical Backg ound
The o igin and ad ancemen o echnology accep ance li e a u e cons i u es a majo
issue o in o ma ion sys em (IS) esea ch. As he goal o his s udy is o gain a ecognizing
on how and why o ganiza ions use, and accep echnologies he ocus is on he s eam o
esea ch ha makes in en ion o use he sys em. Thus in o de o in es iga e he in en ion
and echnology accep ance as ollowed by Venka esh e al.,(2002), he au ho app oaches
o echnology accep ance model and Sel -de e mina ion Theo y (SDT) Deci and Ryan
(1985) o Mo i a ion model (MM) oge he .
Theo y o Reasoned Ac ion (TRA)
Accep ance model ha e been de eloped om se e al base heo ies s emming om he
Theo y o Reasoned Ac ion (TRA). Acco ding o his heo y beha io al in en ion is able
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o p edic pe o mance o beha io s ha a e unde he indi idual’s con ol. Acco ding o
heo y o easoned ac ion, ex e nal a iables ha in luence beha io o do so di ec ly
in luence a i ude, subjec i e no ms o hei ela i e weigh s.
Figu e 1 Theo y o Reasoned Ac ion
Sou ce: (Fishbein, 1979)
The heo y was ex ended o wo di ec ions, leading o he Technology accep ance
model (TAM) and he Theo y o Planned Beha io (TPB). As bo h he Technology
accep ance model and Theo y o Planned Beha io (TPB) ex ac ed om he Theo y o
Reasoned Ac ion (TRA), i make sense o in eg a e bo h model in o one and o m a
decomposed model. TAM and TPB had been used in many s udies o he de elopmen
o new scales (Teo, 2011).
Acco ding o TRA a i ude and subjec i e no ms in luence in en ions o pe o m a
beha io . A i ude is in luenced by belie s ha a e pe cep ions abou he cha ac e is ics
o beha io . Acco ding o (Fishbein and Ajzen, 1975), “ he pe son may o may no be
mo i a ed o comply wi h any gi en e e en . The no ma i e belie s and mo i a ion o
comply lead o no ma i e p essu es”.
Theo y o planned beha io
The heo y o planned beha io pos ula es ha human beha io is p edic ed h ough
cogni i e sel - egula ion, a he han a pe son’s disposi ion such as hei gene al social
a i udes o pe sonali y ai s (Ajzen, 1991). TPB was c ea ed as an ex ension o he
Theo y o Reasoned Ac ion (TRA).
A i ude owa ds
beha io
Subjec i e No ms
Beha io al
In en ion
Beha io
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Figu e 2 Theo y o Planned Beha io
Sou ce: (Ajzen, 1985)
The heo y assumes ha a pe son’s in en ion o pe o m o no pe o m is he
de e minan o he ac ion, while TPB ex ends o include he pe cei ed beha io al con ol
componen o conclude ha TPB is mo e e ec i e han he use o TRA (Se o, 2008).
Technology Accep ance Model
Technology accep ance model was in oduced by Da is (1985), his s udy a emp s o
examine he ela ionship be ween use accep ance o accoun ing in o ma ion sys em and
wo an eceden ac o s: pe cei ed use ulness, pe cei ed ease o use, o see i he ea lie
esul s a e s ill alid a e ecen ad ances in sys em and echnology a ec ing sys em
usage. Technology Accep ance Model p o ided a heo e ical base in his s udy o
examining he ac o s con ibu ing echnology accep ance in o ganiza ions.
Figu e.3. Technology accep ance model
Sou ce: Da is e al (1989)
In o ma ion echnology adop ion has been a cen al conce n in in o ma ion sys em
esea ch and p ac ices. B illian p og ess has been made o e he pas decades in
A i ude
Beha io
Subjec i e
No ms
Pe cei ed
Beha io al
Con ol
Beha io al
In en ion
Pe cei ed
Use ulness
Pe cei ed
Use ulness
Pe cei ed
Use ulness
Pe cei ed
Use ulness
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disclosing and p edic ing accep ance o in o ma ion echnology in o ganiza ions. Da is
e .al (1989) de eloped echnology accep ance model and disclosed subs an ial p opo ion
o a iance in in en ion and beha io and also compa ed wi h al e na i e models like
Theo y o Reasoned Ac ion (TRA) and Theo y o Planned Beha io (TPB) (Venka esh,
1999).
Sel -de e mina ion heo y (SDT)
Sel -de e mina ion heo y, he heo y o mo i a ion is conce ned is conce ned o
in luencing in insic endencies o beha e in heal hy ways. SDT is a heo y based on
human mo i a ion and ad ancemen . Mo i a ion is he idea used o main aining he
needs, achie emen , and o con ol. Sel -de e mina ion heo y was ini ia ed by Deci and
Ryan (1985) ha conside ed how o os e and in e ene he exe cise o mo i a ion on
o he s. Sel -de e mina ion heo y has iden i ied h ee key psychological needs like
au onomy, ela edness and compe ence ha need o inc ease use ’s sa is ac ion.
Venka esh e al (2003) also ede ined TAM wi hin a mo i a ional amewo k. The
esul ing model included bo h ex insic and in insic mo i a ions as p edic o s o
beha io al in en ion o use. Mo i a ion in ol es he in e nal p ocesses ha gi e beha io
i s ene gy and di ec ion (Ri a, 2001). Ene gy ela es o he s eng h, in ensi y and
pe sis ence o he beha io conce ned.
This s udy accep s he echnology accep ance model as desc ibed abo e wi h in en ion
o use as dependen a iable and pe cei ed use ulness, pe cei ed ease o use, in insic
mo i a ion and ex insic mo i a ion as independen a iables om he o iginal model o
Technology Accep ance model and Sel De e mina ion Theo y (SDT).
Re iew o p e ious s udies
This pape a emp s o inc ease awa eness and a i ude o use s o posi i e pe cep ion
owa ds IS adop ion. Below a e some o he p e ious s udies ha a e c i ically e iewed:
A sha i e al (2013) ound high co ela ion be ween pe cei ed ease o use and a i ude
when in es iga ing compu e assis ed language lea ning o s uden s. Fu he mo e, Suki
and Suki (2011), men ioned ha pe cei ed ease o use a e belie ed o di ec ly in luence
pe son’s a i ude and also ound ha pe cei ed ease o use (PEOU) is signi ican ly ela ed
o beha io al in en ion. Kigongo (2011), s a ed ha adop ion o new echnology is
a ec ed by pe cei ed use ulness and pe cei ed ease o use ha in luences beha io al
in en ion o use he sys em. Acco ding o S aub (2009)“use ’s adop ion inno a ions
add esses key cons uc s like emo ions, con ex ual conce ns, and cogni i e app oach”.
Acco ding o Polga and Adamson (2011), “Since pe cei ed use ulness is such a
undamen al d i e o usage in en ions, i is c ucial o ecognize he de e minan s o his
cons uc and how hei in luence changes o e ime wi h inc easing expe ience using he
sys em” (p.254). In addi ion Venka esh and Da is (2000), men ioned ha : “Pe cei ed
ease o use, one o he de e minan o in en ion, has displayed a less pe sis en e ec on
in en ion ac oss s udies” (p.187). Claa (2011), con i med ha “majo p emise o TAM
is ha he pe cei ed use ulness and pe cei ed ease o use o echnologies will di ec ly
co ela e o echnology is accep ed and used in he wo k en i onmen ” (p.23).
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Acco ding o F ey and Os e loh (2001):“ex insic mo i a ion se es o sa is y indi ec
o ins umen al needs”. Ex insic mo i a ion s ems om he desi e o sa is y di ec ly one’s
non-wo k ela ed needs. Acco ding o Gagné and Deci (2005): “Ac i i ies ha a e no
in insically mo i a ing needs ex insic mo i a ion, so hei ini ial achie emen depends
upon he pe cep ion o a con ingency be ween he beha io and a desi ed e ec such as
implici app o al o angible ewa ds” (p.334). Wi hin SDT, when a beha io is so
mo i a ed i is said o be ex e nally egula ed, ini ia ed and main ained by con ingencies
ex e nal o he pe son. The li e a u e e iew has also e iewed he le el o use ’s
cha ac e is ics which include CEO IT knowledge, CEO inno a i eness and CEO us on
echnology ha would in luence he pe cep ion and mo i a ion o use s o adop ion o
accoun ing in o ma ion sys em in small and medium en e p ises o Libya. Hence, he
necessi y o con olling hese ac o s becomes c ucial when in es iga ing o he
ela ionships ha also ha e impac on beha io al in en ion o use s.
Me hodology
This esea ch applied posi i is pa adigm using epis emology and quan i a i e
me hodology. Posi i isms could be iewed as a esea ch philosophy assuming he
phenomena being s udied ha e a s able eali y measu able om he ou side by an
objec i e obse e (Lincoln, Lynham, and Guba, 2011). Wi h ega ds o echnology
adop ion s udies, signi ican numbe s o p e ious s udies (A ayici e al., 2011; Jeya aj,
Ro man, and Laci y, 2006; Oso sky, Bandu a, and Zimba do, 2005) apply he
quan i a i e app oach.
Da a analysis was pe o med in wo s age p ocess. In he i s s age p elimina y da a
analysis was pe o med along wi h desc ip i e esponden da a ollowed wi h he model
con i ma o y p ocess in he second s age o da a analysis. Analysis and in e p e a ion o
he esul was hen explained. In he inal s age o esea ch p ocess, conclusions and
discussions on he implica ion o indings we e p o ided. Rele an li e a u e and heo ies
we e con e ed wi h de ailed discussion and explana ion o indings.
Face o ace closed ended sel -adminis e ed su ey ques ionnai e was cons uc ed and
we e p e- es ed wi h academics and esea ch s uden s, i m’s manage s and pilo es ing
wi h i m manage s. The ques ionnai e was add essed o he chie execu i e o ice (CEO)
o he owne o he i ms. Owne s we e a ge ed as pa icipan s by he esea che because
hey we e mo e likely he decision making powe o adop ion o AIS.
The main hypo hesis o mula ed o empi ical e i ica ion a e p o ided as below:
H5: A i ude media es he ela ionship be ween CEO IT knowledge and use ’s
beha io al in en ion
H6: A i ude media es he ela ionship be ween CEO inno a i eness and use ’s
beha io al in en ion
H7: A i ude media es he ela ionship be ween CEO us in echnology and use ’s
beha io al in en ion
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This s udy adop s con i ma o y ac o analysis ha was in oduced i s by esea che s
like Ande son and Rubin (1956) and by Jö eskog (1969) ha allowed o es ing he
hypo hesis ega ding he numbe o ac o s and he pa e n o loadings. P e ious s udies
ha e claimed SEM o be mo e eliable and alid o social science s udies. SEM
me hodology is claimed o be use ul in he beha io al and social sciences whe e many
cons uc s a e unobse able (S e ens, 2012). SEM helps esea che s o assess he uni-
dimensionali y, eliabili y and alidi y o each cons uc . Besides, SEM p o ides an
o e all es o model i and indi idual pa ame e es ima e es s simul aneously (Hai ,
Ande son, Ta ham, and Black, 1998; Kline, 2011).
Resul s and Discussions
By applying SEM o he da a analysis, i is impo an o ensu e ha he da a mee
se e al assump ions such as no mali y and ha ing adequa e sample size. As o sample
size, SEM equi es he sample size o be adequa e because co a iance and co ela ions
a e less s able when es ima ed om small sample sizes (Kline, 2011; Tabachnick and
Fidell, 2001).
Reliabili y is assessed using composi e eliabili y (CR) and a e age a iance ex ac ed
(AVE) whils o alidi y using cons uc , con e gen and disc iminan alidi y analysis.
Composi e eliabili y was used as an indica o o de e mine he eliabili y o he
measu emen scale o CEO IT Inno a i eness, CEO IT knowledge, CEO T us in IT,
Pe cei ed use ulness, pe cei ed ease o use, in insic mo i a ion, ex insic mo i a ion and
beha io al in en ion. The alue o composi e eliabili y was abo e (0.70) and AVE was
abo e 0.50 as ecommended by Bagozzi and Yi (1988), sugges ing u he suppo o he
eliabili y o he cons uc s.
Below igu e 4 shows inal s uc u al model cons uc ed using analysis o momen
s uc u e (AMOS) e sion 21. Figu e 4 illus a es he s uc u al model a e emo ing he
h ee non-signi ican pa hs. This le no pa hs om he h ee CEO cha ac e is ics o
beha io al in en ion. A e emo ing he pa h o h ee cons uc s, an examina ion o he
goodness-o - i indices showed ha he model i ed he da a e ec i ely (χ2 = 1648.705,
d = 926, p=.000). The GFI=.831, AGFI=.811, CFI=.929, TLI=.924, RMSEA =.047 and
χ2/d = 1.782. Based on an examina ion o goodness-o - i indices including he no med
chi-squa e alue, s uc u al model appea s o ha e a be e i compa ed o p e ious
models.
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Figu e 4 Final s uc u al model
F om he squa e mul iple co ela ion esul , i is no ed ha he model i c i e ia a e
sol ed and he e is a high co ela ion be ween he pe cei ed ease o use, in insic
mo i a ion and beha io al in en ion. Wi h he signi ican s anda dized eg ession weigh s
o all he cons uc s and i ems, he o e all squa e mul iple co ela ion was ound o be
0.71 (71%) which is conside ed as e y s ong and signi ican inding o he s udy.
Finally, om he esul s o he e-speci ied model shown in igu e.4, i can be seen ha
he AGFI (0.8) (Accep able i c i e ia) and RMSEA less han (0.08) is i (Hoope ,
Coughlan, and Mullen, 2008). This shows ha he measu emen model has a good i wi h
he da a (Ande son and Fo nell, 1994). Thus o e all he model is i .
