Key Determinants of AIS Adoption: Behavioral Intentions and Usage Patterns

Wibowo, Susanto and Anggraeni, Rr. Dian (2025) Key Determinants of AIS Adoption: Behavioral Intentions and Usage Patterns. Jurnal ASET (Akuntansi Riset), 17 (2). pp. 207-224. ISSN 2541-0342

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Abstract

The current study focuses on evaluating the key determinants whom influence adoption and Accounting Information Systems (AIS) usage behaviour applied in Indonesian organization. Quantitative approach in this study was adopted by collected data from 400 participants through using of formalized questionnaires, representing individuals from both the public and private sectors. PLS-SEM was utilized to examine measuring indicator and model structural framework. The study result shown that the main variable from UTAUT model which is Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions significantly affect the Behavioural Intention in adopting AIS. Moreover, incorporating Organizational Culture and National Digital Policy into the extended UTAUT-OCNP model significantly enhances its predictive power, indicating that cultural and institutional contexts definitely has pivotal role in reinforcing users' intentions. Behavioural Intention is also proven to mediate the relationship between these determinants and actual system usage behaviour, underscoring its essential role in driving technology adoption. Theoretically, the study contributes by contextualizing the UTAUT model to fit collectivist and policy-driven environments like Indonesia, providing a deeper understanding of AIS adoption in emerging economies. Practically, the findings suggest that organizations and policymakers should align digital transformation strategies with internal cultural values and national policy frameworks to promote successful and sustainable AIS implementation. This research offers novelty through the development of the UTAUT-OCNP model, which integrates micro-level behavioural factors and macro-level institutional influences into a single comprehensive framework, extending the existing technology adoption literature

Item Type:	Article
Uncontrolled Keywords:	Accounting Information Systems, UTAUT, Organizational Culture, National Digital Policy, Behavioral Intention.
Subjects:	600 Teknologi dan Ilmu Terapan (Bisnis) > 657 Akuntansi > 657.0258 Pengolahan dan Analisa Data di Bidang Akuntansi
Divisions:	Fakultas Bisnis > Akuntansi (S1) Fakultas Bisnis > Akuntansi (S2)
Depositing User:	Hariyanto Rie
Date Deposited:	13 May 2026 05:29
Last Modified:	13 May 2026 05:29
URI:	https://repositori.buddhidharma.ac.id//id/eprint/3202

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