An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach

In the era of the fourth industrial revolution, the digitalisation of small and medium-sized enterprises (SMEs) is imperative for their sustainable growth. Employing digital technologies, including digitisation, digitalisation, and digital transformation, is essential for enhancing operational effic...

Descripción completa

Detalles Bibliográficos
Autores: Alqudah, Hamza, Qatawneh, Adel M., Lutfi, Abdalwali, Alshdaifat, Sajead Mowafaq, Alshirah, Ahmad Farhan, Riyadh, Hosam Alden, Alshirah, Malek Hamed, Saad, Mohamed, Alsyouf, Adi
Tipo de recurso: artículo
Fecha de publicación:2026
País:España
Institución:Universidad de Huelva (UHU)
Repositorio:Arias Montano. Repositorio Institucional de la Universidad de Huelva
Idioma:inglés
OAI Identifier:oai:ariasmontano.uhu.es:10272/28047
Acceso en línea:https://hdl.handle.net/10272/28047
Access Level:acceso abierto
Palabra clave:Behavioural intention
Effort expectancy
Digital accounting system
Personal innovativeness
Artificial neural network (ANN)
PLS-SEM
5303 Contabilidad Económica
id ES_cdda1c8a87a7e970b537b0f582dc61ef
oai_identifier_str oai:ariasmontano.uhu.es:10272/28047
network_acronym_str ES
network_name_str España
repository_id_str
spelling An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approachAlqudah, HamzaQatawneh, Adel M.Lutfi, AbdalwaliAlshdaifat, Sajead MowafaqAlshirah, Ahmad FarhanRiyadh, Hosam AldenAlshirah, Malek HamedSaad, MohamedAlsyouf, AdiBehavioural intentionEffort expectancyDigital accounting systemPersonal innovativenessArtificial neural network (ANN)PLS-SEM5303 Contabilidad EconómicaIn the era of the fourth industrial revolution, the digitalisation of small and medium-sized enterprises (SMEs) is imperative for their sustainable growth. Employing digital technologies, including digitisation, digitalisation, and digital transformation, is essential for enhancing operational efficiency within enterprises. An adapted model derived from the Unified Theory of Acceptance and Use of Technology (UTAUT) was employed in this study to investigate the behaviour of accountants towards adopting digital accounting systems (DAS). By employing a descriptive cross-sectional survey design, a quantitative study was conducted. The extended UTAUT model functioned as the foundation for the study's theoretical framework and incorporated the concept of personal innovativeness. A two-step process, combining partial least squares structural equation modelling (PLS-SEM) with artificial neural network (ANN) techniques, was applied to analyse the dataset. The findings demonstrated that the study's variables, specifically effort expectancy, social influence, facilitating conditions, and personal innovativeness, positively influence accountants' intention to adopt DAS. Interestingly, the impact of performance expectancy on this intention was statistically insignificant. Furthermore, it was observed that personal innovativeness exhibited a significant correlation with the intention to adopt the system, thereby emphasising the necessity of endorsing technologies, such as DAS, within SMEs. By confirming the impact of personal innovativeness on the intention to adopt and highlighting the precise measurement framework in Jordanian SMEs, the study's findings notably contribute to the UTAUT theory.Universidad de Huelva20262026-01-0120262026-01-01journal articlehttp://purl.org/coar/resource_type/c_6501VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/10272/28047reponame:Arias Montano. Repositorio Institucional de la Universidad de Huelvainstname:Universidad de Huelva (UHU)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution 4.0 Internationalhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessoai:ariasmontano.uhu.es:10272/280472026-06-02T14:58:11Z
dc.title.none.fl_str_mv An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
title An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
spellingShingle An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
Alqudah, Hamza
Behavioural intention
Effort expectancy
Digital accounting system
Personal innovativeness
Artificial neural network (ANN)
PLS-SEM
5303 Contabilidad Económica
title_short An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
title_full An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
title_fullStr An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
title_full_unstemmed An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
title_sort An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
dc.creator.none.fl_str_mv Alqudah, Hamza
Qatawneh, Adel M.
Lutfi, Abdalwali
Alshdaifat, Sajead Mowafaq
Alshirah, Ahmad Farhan
Riyadh, Hosam Alden
Alshirah, Malek Hamed
Saad, Mohamed
Alsyouf, Adi
author Alqudah, Hamza
author_facet Alqudah, Hamza
Qatawneh, Adel M.
Lutfi, Abdalwali
Alshdaifat, Sajead Mowafaq
Alshirah, Ahmad Farhan
Riyadh, Hosam Alden
Alshirah, Malek Hamed
Saad, Mohamed
Alsyouf, Adi
author_role author
author2 Qatawneh, Adel M.
Lutfi, Abdalwali
Alshdaifat, Sajead Mowafaq
Alshirah, Ahmad Farhan
Riyadh, Hosam Alden
Alshirah, Malek Hamed
Saad, Mohamed
Alsyouf, Adi
author2_role author
author
author
author
author
author
author
author
dc.contributor.none.fl_str_mv
dc.subject.none.fl_str_mv Behavioural intention
Effort expectancy
Digital accounting system
Personal innovativeness
Artificial neural network (ANN)
PLS-SEM
5303 Contabilidad Económica
topic Behavioural intention
Effort expectancy
Digital accounting system
Personal innovativeness
Artificial neural network (ANN)
PLS-SEM
5303 Contabilidad Económica
description In the era of the fourth industrial revolution, the digitalisation of small and medium-sized enterprises (SMEs) is imperative for their sustainable growth. Employing digital technologies, including digitisation, digitalisation, and digital transformation, is essential for enhancing operational efficiency within enterprises. An adapted model derived from the Unified Theory of Acceptance and Use of Technology (UTAUT) was employed in this study to investigate the behaviour of accountants towards adopting digital accounting systems (DAS). By employing a descriptive cross-sectional survey design, a quantitative study was conducted. The extended UTAUT model functioned as the foundation for the study's theoretical framework and incorporated the concept of personal innovativeness. A two-step process, combining partial least squares structural equation modelling (PLS-SEM) with artificial neural network (ANN) techniques, was applied to analyse the dataset. The findings demonstrated that the study's variables, specifically effort expectancy, social influence, facilitating conditions, and personal innovativeness, positively influence accountants' intention to adopt DAS. Interestingly, the impact of performance expectancy on this intention was statistically insignificant. Furthermore, it was observed that personal innovativeness exhibited a significant correlation with the intention to adopt the system, thereby emphasising the necessity of endorsing technologies, such as DAS, within SMEs. By confirming the impact of personal innovativeness on the intention to adopt and highlighting the precise measurement framework in Jordanian SMEs, the study's findings notably contribute to the UTAUT theory.
publishDate 2026
dc.date.none.fl_str_mv 2026
2026-01-01
2026
2026-01-01
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
VoR
http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/10272/28047
url https://hdl.handle.net/10272/28047
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution 4.0 International
http://creativecommons.org/licenses/by/4.0/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution 4.0 International
http://creativecommons.org/licenses/by/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad de Huelva
publisher.none.fl_str_mv Universidad de Huelva
dc.source.none.fl_str_mv reponame:Arias Montano. Repositorio Institucional de la Universidad de Huelva
instname:Universidad de Huelva (UHU)
instname_str Universidad de Huelva (UHU)
reponame_str Arias Montano. Repositorio Institucional de la Universidad de Huelva
collection Arias Montano. Repositorio Institucional de la Universidad de Huelva
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869419892592082945
score 15,811543

Similares en LA Referencia