arbiter
JournalsPricingAccount

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

Hamza Jehad Alqudah et al.

The International Journal of Digital Accounting Research2026https://doi.org/10.4192/1577-8517-v26_1article
ABDC B
Weight
0.50

What the paper says

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. Keywords: Behavioural intention; effort expectancy; digital accounting system; personal innovativeness; artificial neural network (ANN); PLS-SEM.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.4192/1577-8517-v26_1

Or copy a formatted citation

@article{hamza2026,
  title        = {{An integrated model of UTAUT to understand digital accounting systems acceptance: A hybrid PLS-SEM-artificial neural network modelling approach}},
  author       = {Hamza Jehad Alqudah et al.},
  journal      = {The International Journal of Digital Accounting Research},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.4192/1577-8517-v26_1},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

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

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.