Accountants’ resistance to new AIS: A theoretical model and empirical test

There is heightened interest in accounting information systems (AIS) among researchers and practitioners in developing nations. Usage intention has been unanimously determined to be crucial for the survival of any information system (IS) while user resistance in the post-implementation phase has been indicated as one of the main causes of AIS failure. Hence, it is crucial to examine the factors driving user resistance, as more and more developing countries adopt and deploy such systems. The main objective of this study is to identify factors that cause user resistance in the post-implementation phase using the Technology Acceptance Model (TAM) and past researches on IS user resistance as a theoretical lens. The model was verified by examining data derived from 107 Jordanian AIS users. Hypotheses testing was performed using the partial least squares-structural equation modeling. It was found that AIS usage intention is significantly affected by perceived usefulness, perceived ease of use, perceived value, perceived compatibility, and perceived threat. The findings also showed that user resistance is a significant predictor of AIS usage intention. This study fills a key theoretical gap via the development of a research model for minimizing user resistance and improving AIS usage intention toward attaining greater performance. Practically, this study has implications for AIS software developers in developing countries. Specifically, the results provide insights into employee perceptions regarding AIS.