An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach
Hamza Alqudah, Adel M. Qatawneh, Abdalwali Lutfi, Sajead Mowafaq Alshdaifat, Ahmad Farhan Alshira’h, Hosam Alden Riyadh, Malek Hamed Alshirah, Mohamed Saad, Adi Alsyouf
Published February 2026 |  |
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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 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 theoretical framework of the study 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 variables, specifically effort expectancy, social influence, facilitating conditions, and personal innovativeness, positively influence the intention of accountants to adopt DAS. Interestingly, the impact of performance expectancy on this intention was statistically insignificant. Furthermore, 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 adoption intention and highlighting the precise measurement framework in Jordanian SMEs, the findings of the study contribute to UTAUT theory.
Keywords: behavioural intention; effort expectancy; digital accounting system; personal innovativeness; artificial neural network (ANN); PLS-SEM. |
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