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.
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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.
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