The adoption of accounting information system in Algerian firms : an assessment of users 'perceptions and intentions

Abstract EN

This empirical study aims to applying the technology acceptance model to assess the effect of the basic structures of the model on the behavioral intention towards using AIS, by conducting a field survey of 13 firms in Annaba.

The results obtained using the SEM revealed that the perceived usefulness has a significant impact on the behavioral intention and that perceived ease of use also affects the behavioral intention and the perceived usefulness, in addition the strong influence of behavioral intention on use.