Behavioural intention to use accounting application: perceived ease of use as mediating variable

Abstract

This study investigates the role of perceived ease of use as an intervening variable between two external factors from the technology acceptance model (TAM) and Accounting application (MYOB) usage intention. This paper broadened TAM by enhancing external factors: performance expectancy and effort expectancy. Seventy-nine accounting students responded in this study. Employing Structural Equation Model (SEM-PLS) concludes that perceived ease of use fully intercedes the connection between effort expectancy and MYOB usage intention. Besides, perceived ease of use also intervenes the association between performance expectancy and intention to use MYOB accounting application. However, the type of mediation is complimentary mediation. The practical and theoretical implication is discussing in this paper.