Year: 2025
Type: article
Study design: Observational Study
Abstract: The paper is focused on the issue of information and communication technologies, which are used in accounting, and whose adoption leads to changes in business processes. For a successful change related to information and communication technologies, it is necessary for business entities to know information about the attitudes of employees. Due to the appropriate identification of variables in the model, a modified model of technological acceptance is used based on a search of foreign literature. The aim of the paper is to propose a model of employees' intention to use information and communication technologies in accounting. The primary research was carried out by means of a questionnaire survey. The survey took place in the Czech Republic among employees engaged in accounting consulting. In order to compile, analyze and validate the model of the intention of employees to use information technology, structural equation modeling was applied. The conclusion of the paper, using structural equation modeling, demonstrates how the perceived usefulness of technology and its perceived ease of use influence the intention of accounting employees to use technology in the future.
Source: Engineering Economics
Author: Jiří Slezák
Institution: VSB - Technical University of Ostrava
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411770475