The Integration of Technology Acceptance Model with the Uses and Gratification Theory toward the Intention to use Accounting Information Technology

Objectives: To test a TAM model integrated with the uses and gratification theory, to further test and predict the acceptance of using particular technology when using it, such as perceived usefulness, perceived enjoyment and perceived ease of use. Design/Method/Analytic tool: Using primary data by delivering questionnaires to the respondents. The respondents are several employees who used the financial information system in the government offices in North Sumatra Province. The analytic tool employed is Structural Equation Model (SEM), especially Partial Least Square (PLS). Findings: This research resulted in the following empirical findings: the intention to use technology is influenced by the perceived enjoyment and the attitude toward using it. Furthermore, the behavior intention to use influences the usage behavior, and the usage behavior influences gratification.