Assessing Users' Behavior on the Adoption of Digital Technologies in Management and Accounting Information Systems

The exponential trend of digital technologies, doubled by the mobility restrictions imposed during the COVID-19 pandemic, caused a paradigm shift in traditional economic models. Digital transformation has become increasingly common in all types of organizations and affects all activities. Organizations have adopted digital technologies to increase efficiency and effectiveness in management, marketing, and accounting. This paper aims to assess the impact of digital transformation on project management, marketing, and decision-making processes in users' perceptions. The study begins with theoretical research on the digitalization of management and accounting information systems and conducts an empirical investigation based on a questionnaire. First, the paper assesses users' perceptions of implementing digital technologies. The answers of 442 professionals from project management, marketing, and decision making were processed using structural equation modeling. The results show that users' acceptance of digitalization is higher in decision making due to the significant contribution of artificial intelligence in repetitive decision making. Project management and marketing also benefit from digitalization, yet non-repetitive activities remain mainly the responsibility of the human factor.