This paper aims to examine the relationship between staff attitudes and organizational factors as drivers of technology implementation in the accounting field of emerging economies. It builds on the technology acceptance model (TAM) and incorporates organizational determinants, including top management support (TMS), training and readiness to change, to explicate adoption behaviour in digitally transforming organizations.
This study applies the cross-sectional survey design and a quantitative approach that involves the use of the partial least squares structural equation modelling in data analysis. Survey data were collected from 468 accounting professionals across 7 regions of Kosovo. The model examines direct, indirect and mediated relationships among perceived usefulness, perceived ease of use (PEOU), organizational factors and behavioural intention to adopt accounting technology.
Digital literacy (DL) is a strong predictor of ease of use, and TMS and training predictor of organizational readiness and usefulness perception. The internal mechanism of TAM is proven, as PEOU and usefulness both affect the behavioural intention (INT). The mediating variable is readiness, which indicates the organizational mechanisms that maintain a digital transformation in accounting.
Results highlight that constructing DL, apparent executive support and ongoing training are essential drivers in integrating digital tools into the accounting process. To speed up the digital transformation, policymakers need to encourage the use of technology, capability and change strategies that tie financial aid to skills enhancement.
The article develops the theory of adoption of accounting technology by framing TAM into an emerging-economy paradigm and incorporating the constructs of change management. It shows the interaction between internal competency, leadership investment and preparedness to transform technology investment into sustainable adoption.
