ISSN: 2225-8329
Open access
The main aim of this paper is to study the factors that could effect the adoption of financial information systems by small and medium-sized enterprises in Jordan based on the unified theory of acceptance and use of technology (UTAUT). This study is quantitative; a questionnaire was used to collect the data. The sample size for the study is 322 small and medium-sized enterprises in Jordan. The findings of the study indicated that performance expectancy, effort expectancy, social influence and facilitating conditions effect significantly on the adoption of financial information system by small and medium-sized enterprises.
1. Alshannag, F. M., Basah, M. Y. A., & Khairi, K. F. (2016). The Level of Corporate Social Responsibility Disclosure in Jordan. International Journal of Accounting Research, 42(3968), 1-15.
2. Alshannag, F. M., Basah, M. Y. A., & Khairi, K. F. (2017). The Effect of Corporate Social Responsibility Practice on Corporate Financial Performance Evidence from Jordan. International Journal of Accounting Research, 42(90), 1-13.
3. Alshare, F., Alkhawaldeh, A. M., & Eneizan, B. M. (2019).Social Media Website’s Impact on Moral and Social Behavior of the Students of University. International journal of academic research in business and social sciences, 9(3).
4. Anders R., Carsten, R. (2007). Management accounting and integrated information systems: A literature review, International Journal of Accounting Information Systems 8, 40–68.
5. Arai, K., Kitada, H., & Oura, K. (2013). Using profit information for production management: evidence from Japanese factories. Journal of Accounting & Organizational Change, 9(4), 408 – 426.
6. Bagozzi, R.P. and Lee, K.-H. (2002). Multiple routes for social influence: The role of compliance, internalization, and social identity. Social Psychology Quarterly, 65(3): 226-247.
7. Benson, R.K. (2010). How to succeed at e-learning. New Jersey, NY: Palgrave Macmillan.
8. Bhattacharjee, A. (2001) Understanding information systems continuance: An expectation-confirmation model. MIS Quarterly, 25(3): 351-370.
9. Bhattacherjee, A. (2001). Understanding information systems continuance: an expectation-confirmation model. MIS quarterly, 351-370.
10. Birnberg, J. G., & Shields, J. F. (1989). Three decades of behavioral accounting research: A search for order. Beha-vioral Research in Accounting, 1, 23-74.
11. Bouwens, J., & Abernethy, M. A. (2000). The Consequences of Customization on Management Accounting System Design. Accounting, Organizations and Society, 25(3), 221–241.
12. Brigham, F., & Houston, F. (2004).Fundamentals of Financial Management. Washington DC, USA: Southwesterners.
13. Chen, J. L. (2011). The effects of education compatibility and technological expectancy on e-learning acceptance. Computers & Education, 57(2), 1501-1511.
14. Chong, A. Y. L. (2013). Predicting m-commerce adoption determinants: A neural network approach. Expert Systems with Applications, 40(2), 523-530.
15. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 319-340.
16. Elbashir, M., Collier, P. and Davern, M. (2008). Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. International Journal of Accounting Information Systems, 9(3), 135-153.
17. Eneizan, B. M., & Wahab, K. A. (2016).Determining the Factors Influencing Use of Mobile Marketing by Industrial Firms: An Empirical Investigation of Jordanian Industrial Firms. Indian Journal of Computer Science, 1(1), 25-36.
18. Eneizan, B., Mostafa, A. A., & Alabboodi, A. S. (2018). Effect of technical support and trust on the adoption of electronic human resource management: Evidence from developing countries. IJAR, 4(7), 31-40.
19. Eric, B., & Michael, C. (2012). Information Systems in Organizations. New York, NY: Cengage Learning Publishers.
20. Haag, S., & Cummings, M. (2009). Information systems essentials (3rd ed.). New York, NY: McGraw -Hill.
21. Haddad, M. F., Alshannag, F. M., Eneizan, B., & Odeh, M. H. (2019).Impact of the Jordanian Commercial Banks on Financing Small and Medium Enterprises in Jordan. International Journal of Academic Research in Business and Social Sciences, 9(3).
22. Huysman, M., Blonk, H., & Edu, S. (2009). Autopoiesis and the Evolution of Information Systems. Advanced Series in Management, Vol. 6, pp.201-213.
23. Kenneth, C.L. & Jane, P.L. (2000). Management Information Systems (6th ed). New Jersey, NY: Palgrave Macmillan.
24. Lönnqvist, A. and Pirttimäki, V., (2006). The Measurement of
To cite this article: Odeh, M. H. O. (2019). Factors Affecting the Adoption of Financial Information Systems Based On UTAUT Model, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 108-116.
Copyright: © 2019 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode