This study aims to test the impact of leaders’ personal attributes, such as “proactiveness, AIS knowledge, trust in technology”, on accounting information system adoption, along with the moderation effects of knowledge-sharing culture and innovative leadership.
Data for the present study were collected through a survey method using questionnaires from 175 employees working in different accounting firms at the managerial level across Saudi Arabia. The sample size was calculated through the Kerjis–Morgan method, and the used sampling technique was purposive. Data analysis was conducted through SPSS and Smart-PLS.
The results of hypothesis testing revealed that the leaders’ personal attributes, such as “proactiveness, AIS knowledge, trust in technology”, have a significantly positive relationship with AIS adoption. Results further confirmed the moderation effect of a knowledge-sharing culture, but the moderation effect of innovative leadership was not confirmed.
These findings might serve as a particular reference for businesses to implement accounting information systems that could serve as a model for standard practices; nevertheless, unstructured and regulatory characteristics are the most prevalent.
Results of the present study are essential for highlighting the role of the leaders and their personal characteristics in implementing accounting information systems.
This study contributes by examining the impact of leadership characteristics on the AIS adoption in Saudi Arabian context. It contributes by incorporating RBV and UET together to investigate how a culture of knowledge sharing and innovative leadership influences these linkages. It offers new insights into how internal organisational competencies influence the adoption of AIS, aligning with Saudi Vision 2030’s of digital transformation and leadership-driven change. The study’s contextual emphasis, theoretical synthesis and examination of moderators collectively differentiate it from existing literature, providing both practical and theoretical insights for enhancing digital innovation in developing countries.
