Asia Pacific Journal of Information Systems (APJIS)

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Past Issue

Date	June 2022
Vol. No.	Vol. 32 No. 2
DOI	10.14329/apjis.2022.32.2.435
Page	435~459
Title	Evaluation of Factors Affecting the Use of the Accounting Information System Using the TAM Model: A Field Study in Algerian Firms
Author	Widad Benzine, Ahcène Tiar
Keyword	Technology Acceptance Model, Accounting Information System, Algerian Firms, Individual Factors
Abstract	The accounting literature abounds with many studies concerning the organizational and technical aspects of the AIS to simulate progress in the business environment. However, few studies have focused on the role of individual factors in overcoming resistance to change and maximizing the value of using the system. Therefore, this study aims to shed light on user beliefs by evaluating the factors that affect the use of the AIS using a developed TAM. A total of 132 subjects participated in this study, in which the questionnaire was used as a data collection tool and AMOS was used to test the model. The results showed that subjective norm, training and experience were the most important previous factors that affect the perceptual factors represented in usefulness, ease of use and the inevitability of change, which all had an impact on the continuance intention to use the AIS among users in Algerian firms. This study shed light on the importance of assessing individual factors rather than focusing only on the ways to develop AIS or researching for new technologies and the costs of this investment because this will increase the chances of success in using the system.

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