Open AccessBehavioural intention to use accounting application: perceived ease of use as mediating variable
Author(s) -
Desi Ilona,
Zaitul Zaitul
Publication year - 2024
Publication title -
journal of management info
Language(s) - English
Resource type - Journals
eISSN - 2663-0532
pISSN - 2313-3376
DOI - 10.31580/jmi.v7i4.1610
Subject(s) - expectancy theory , mediation , structural equation modeling , usability , psychology , external variable , variable (mathematics) , technology acceptance model , intervening variable , social psychology , accounting , business , computer science , sociology , mathematics , demography , social science , mathematical analysis , human–computer interaction , machine learning , programming language , population
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.