Examining factors influencing the adoption of accounting information systems: An analysis of behavioral intentions and usage behavior

Background: Accounting Information Systems (AIS) play a critical role in enhancing organizational efficiency and decision-making processes. Understanding the factors that influence AIS adoption is essential for organizations aiming to optimize their technological capabilities. Objective: The objective of this study is to identify the key factors influencing employees' behavioral intentions to use Accounting Information Systems (AIS) and to examine how these intentions affect their actual use behavior. Methods Employing a survey methodology, the research collected data on key variables. The survey, adapted from validated instruments, was distributed to a sample of 366 employees across public and private sector organizations in Saudi Arabia. SEM was used to analyze the complex relationships among these variables. Results: The results indicate that performance expectancy, effort expectancy, social influence, and facilitating conditions all have direct and positive impacts on the behavioral intention to use AIS. Additionally, Behavioral Intention positively influences AIS Use Behavior. Conclusions: The findings confirm the UTAUT model's relevance in Saudi Arabia, emphasizing the influence of cultural factors and Vision 2030 on technology adoption. The study highlights the importance of perceived usefulness, ease of use, social support, and organizational systems in promoting AIS adoption, offering valuable insights for both theory and practice in technology management.