Exploring Technology Acceptance in Management Accounting Tools’ Adoption in Public Sector Accounting: A Sustainability Perspective for Organizations

Abstract

This quantitative research study delves into the adoption of management accounting tools (MATs) and their impact on organizational performance and sustainability within the provincial branches of the Supreme Audit Agency of the Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia/BPK-RI). A well-structured research design and data collection approach is employed, where surveys are administered to 435 senior auditors within BPK-RI provincial branches. A robust data analysis using structural equation modeling (SEM) through SmartPLS v4 software is conducted to assess the relationships between variables. This study provides compelling evidence that the perceived usefulness of MATs significantly impacts their adoption. This underscores the importance of how users perceive the utility of these tools. Furthermore, this research identifies that MATs’ adoption directly affects organizational performance and sustainability, highlighting the positive impact of these tools in the public sector. However, this research suggests that user perceptions of the ease of use of MATs do not significantly influence their adoption in the public sector accounting context. The study also reveals that MATs play a mediating role, facilitating the relationship between perceived ease of use and perceived usefulness and their subsequent impact on organizational performance and sustainability. These findings are valuable for public sector organizations, policy development, and future research initiatives, contributing to a better understanding of MATs’ adoption and its implications in the dynamic landscape of public sector accounting, especially in Indonesia.