Factors Affecting Accountants’ Adoption of Remote Working: Evidence from Jordanian Governmental Organizations

Abstract

This study aims to examine the factors that impact accountants’ adoption of remote working within Jordanian governmental organizations. Several models have proven to explain the acceptance and usefulness of technology. Therefore, this study provides an integrated model from a set of theories, including the Technology Acceptance Model (TAM), Technology–Organization–Environment (TOE), Social Capital Theory (SCT), and Theory of Reasoned Action (TRA). The data were gathered from 155 accountants working in Jordanian governmental organizations. PLS-SEM was performed on the data using the Smart-PLS 3 software. The study found a positive relationship between organizational culture, management support, policies, perceived ease of use, and subjective norms with perceived usefulness. In addition, the study found a positive supported relationship between perceived ease of use, perceived usefulness, and subjective norms and attitude toward use. Lastly, this study found a positive supported relationship between attitude toward use and behavioural intention and actual use. This study recommends that future research expand the model by adopting the technological context. In addition, further research could implement the study over a new geographical context in developed and developing countries and compare outcomes.