What determines digital accounting systems’ continuance intention? An empirical investigation in SMEs

Abstract

This research aims to investigate the factors that determine the intention to continue using digital accounting systems (ICU-DAS) among small and medium-sized enterprises (SMEs). With the increasing adoption of digital technologies in accounting, it has become imperative to understand the factors that influence the decision of SMEs to continue using these systems. By examining the continuance intention, this study contributes to the existing literature on technology acceptance and provides valuable insights for SMEs and accounting professionals. The information systems success model (ISSM), the technology acceptance model (TAM), the expectation-confirmation model (ECM), and a model that combines ISSM, TAM, and ECM were all used and compared in this study to look into the factors that affect ICU-DAS. The research methodology involves a quantitative approach utilising a survey questionnaire distributed among SMEs that implement digital accounting systems. The survey is designed to gather data on the key determinants of continuance intention, including system quality (SQ), information quality (IQ), perceived usefulness (PU), perceived ease of use (PEU), satisfaction (S), and confirmation (CON). The collected data were analysed via structural equation modelling (SEM). The findings revealed that the synthesised model had higher explanatory power than ISSM, TAM, and ECM. The findings implied that SQ, IQ, PU, PEU, and satisfaction are significant factors in ICU-DAS. The research concluded with a set of implications and directions for future research.