Firm Determinants that Influences Implementation of Accounting
Technologies in Business Organizations
AHMAD Y. A. BANI AHMAD
Department of Accounting and Finance Science,
Faculty of Business,
Middle East University,
Amman 11831,
JORDAN
Abstract: - This research examined firm factors of accounting technology adoption in businesses. The research
examines how technical, organizational, environmental, and owner-manager variables affect accounting
technology deployment in businesses. The study used expos facto design as its research method. Every
employee of hotel and tourism firms in the Amman Stock Exchange forms the population for the study. In
order to get an accurate representation of the population, 76 respondents were selected for the study. The study
found that technical, organisational, environmental, and owner/manager factors affect accounting technology
adoption in businesses. The findings demonstrate and indicate that there is a significant effect of technical,
organizational, environmental, and owner-manager variables on the implementation of accounting technology
in business organizations. Based on the findings of the study, it was recommended that the creator of an e-
accounting system should exploit the geographic concentration of businesses to their advantage by creating a
locally made, affordably priced e-accounting system that can be deployed to businesses and used by several
users with different preferences.
Key-Words: - Firm, Implementation, Accounting, Technologies, Business Organizations
Received: March 3, 2023. Revised: August 3, 2023. Accepted: September 2, 2023. Available online: October 24, 2023.
1 Introduction
Without accounting, a company cannot function.
Due to technological advances, accounting
bookkeeping has moved to computerized
accounting systems (CAS). "Accounting system,"
"accounting information system," and "accounting
software" are all synonymous. Because of this,
"accounting system" may be used interchangeably
with "software," "information," and "system"
throughout this research. Understanding
"accounting" may help you comprehend
"accounting software" or "accounting information
systems."
Accounting services are much more crucial to a
company's success. Accounting systems record,
analyse, monitor, and evaluate financial
transactions, tax records, and other corporate
information. Before personal computers,
corporations managed their money on paper. Pre-
electronic accounting used paper ledgers,
typewriters, and calculators, [1]. Typewriters wrote
invoices and checks, while calculators calculated
money. False information might be incorporated
into the final result due to this method's long-term
flaws. As in other sectors, personal computers
changed accounting. Computerized accounting
systems analyze financial data rapidly and
correctly, but their main value is in their immediate
reporting.
Accounting data may help organizations make
decisions. Many firms still use manual accounting,
while others don't bother, [2]. Manual accounting
makes financial data retrieval sluggish and tedious.
Commercial firms cannot operate a manual
accounting system or not keep records. As the
business develops and enters new areas, it will
require outside financing.
Information and communication technologies
have improved spreadsheets, off-the-shelf
accounting systems like Sage and Peachtree
software, in-house-built accounting technologies, e-
accounting technologies, and I.C.T devices like
phones, laptops, etc. Technology has made
accounting more efficient and flexible. Many
organisations still hesitate to embrace cutting-edge
accounting software.
1.1 Objectives of the Study
1. To investigate the link between technological
qualities and the deployment of accounting
technology.
2. To investigate the link between organisational
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Ahmad Y. A. Bani Ahmad
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characteristics and the deployment of
accounting technology.
3. To investigate the link between environmental
conditions and the application of accounting
technology.
1.2 Research Questions
What is the link between technological qualities
and the deployment of accounting technology?
What is the link between organisational
characteristics and the deployment of accounting
technology?
What is the link between environmental conditions
and the application of accounting technology?
1.3 Hypotheses
1. Technological qualities do not significantly
affect the deployment of accounting
technology.
2. Organisational characteristics do not
significantly affectsthe deployment of
accounting technology.
3. Environmental conditions do not significantly
affect the application of accounting
technology.
2 Review of Related Literature
2.1 Accounting Technologies
New technology is changing the careers of millions
of employees worldwide. The fast development of
new technology highlights this concern.
Technological advancement, globalisation, internet
communication, and changing rules and regulations
have all contributed to the transition.
Recent studies have examined how new
technology affects accounting. The study, [3], lists
accounting issues that technology may soon solve.
Using blockchain technology, researchers are also
studying accountants' evolving roles and skills.
Using blockchain technology will require new
accountants that understand its environment, [4].
After blockchain technology is introduced, auditors
will focus on internal control with a new approach.
Late in the 20th century, accounting changed.
Computers and accounting software have changed
accounting. Accountants might manage their
money digitally using spreadsheet applications like
Microsoft Excel. We no longer need calculators,
ledgers, or pencils. The work was less repetitive
and error-prone. Accountants no longer study
bookkeeping, auditing, and tax filing. Statistical
accounting and computer-based analysis help
accountants forecast better. Accounting software
has given accountants more options and challenges
than abacuses did, [5].
Today's efficient accountants work online.
They do vital business online. Accounting
organisations may simplify client contacts and
improve internal procedures using e-business.
Intranets may be used to access business
applications. The intranet informs employees about
corporate policies and programs. Users enter the
system via the portal. Web interfaces may get data
from various sources.
ERP technologies help 21st-century
accountants prepare for the future. This software
unites business divisions. Data in several forms
improve cross-departmental communication.
Accounting, finance, marketing, HR, and
production and manufacturing exchange it via a
single database, [6].
Cloud computing is also gaining popularity.
"Cloud computing" is named after the Internet
cloud symbol in flowcharts. The solution lets
customers operate cloud-based business apps and
permanently save data on a remote server.
Software-as-a-service (SaaS) is web-based software
computing" named after the Internet cloud symbol
in flowcharts. The solution lets customers operate
cloud-based business apps and permanently save
data on a remote server. Software-as-a-service
(SaaS) is web-based software. Massive data centres
store data forever.
2.2 Concept of Accounting Technology
Implementation
Accounting technology deployment starts when a
firm realises it needs ICT to record its financial
transactions and concludes when the technology is
fully used. Cooper and Zmud's IT implementation
process model helped frame this notion. This model
was used to show the spread of accounting
technology because it clearly arranged the
procedures needed to adopt a new system. Several
favourable studies have employed this approach,
[7].
2.3 Accounting Technology Implementation
and Technological Characteristics
Accounting technology usability is how effectively
the system meets users' expectations, objectives,
and worldviews. According to, [8], innovation
compatibility is judged by how effectively a new
concept fits with established business practices, the
company's beliefs and goals, and its network of
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suppliers and consumers. According to, [9],
innovation adoption is proportionate to how
effectively the adopter thinks it meets a business
need. Complicated inventions are hard to utilise.
Accounting technology adoption may also
depend on cost. Price may hinder technology
adoption. According to, [10], installing the
necessary technologies and reorganising the
organisation to accommodate the new technology
make up the cost of any technology.
Reliability, capacity, availability, affordability,
security, and an attitude toward a technology based
on relative benefit, compatibility, trialability,
complexity, observability, and image difficulties
are described in the literature. These included
external knowledge and services, software quality,
vendor support, IS/IT alternatives available to the
organisation, IS/IT objectives and assumptions, and
an IS/IT benefits evaluation cost, compatibility, and
benefit, [11].
2.4 Organizational Characteristics and
Accounting Technology Implementation
Internal resource availability and utilisation are
organisational factors. Previous research has
stressed capital, human resources, knowledge,
efficiency, priorities, and profitability.
Organization size also matters, [12].
Businesses have distinct traits. These factors
vary by MSE. Age, size, global connections, and
hiring an external auditor may impact the
implementation of an e-accounting system. An
organization's size impacts its electronic accounting
system utilization, [13]. Comparatively, business
organisations are small. However, these companies
differ greatly. Bigger companies spend more on
hardware and software because they value ICT
more.
A company's "age" is a general approximation
of its founding date. Longevity may alter a
company's accounting practices. The business life
cycle model does not need startups to maintain
thorough records. The business life cycle model
describes how companies grow and mature.
2.5 Implementation of Accounting
Technologies and Environmental Factors
The literature describes environmental impacts as
markets, competitive pressures, government norms
and laws, external IT advice, and supplier, vendor,
partner, and customer pressure. Information
technology enables an organisation to change the
makeup of a sector, set new rules of competition,
and start new businesses, according to, [14]. New
IT is linked to competitiveness, according to
research.
The study, [15], found strong internal and
external enablers for ICT B2C e-commerce in
Saudi Arabia. B2C e-commerce adoption depends
on organizational IT readiness, top-level
management support, strategic direction, customer
pressure, regulatory environment, and national
preparedness. Business-to-consumer e-commerce
adoption by Zimbabwean SMEs depends on
technological, environmental, and organizational
factors.
3 Theoretical Framework
3.1 Theory of Reasoned Action
Social psychologists use the Theory of Reasoned
Action to explain and predict behavior. Ajzen and
Fishbein's years of work produced the TRA, [16].
TRA, one of the best-known theories of human
will, has been examined in various circumstances
since its introduction to behavioural science. It
assumes rational people weigh all relevant
information before making judgments. The
hypothesis assumes that individuals will behave
according to their intentions, barring unanticipated
occurrences, since intentions directly determine
behaviour. Consider how motivated rural customers
are to utilise mobile phone payment technology. As
a result, before adopting mobile phone payment
technology, rural populations must evaluate
information about it. Mobile phone payment
technologies don't have to be expensive or
complicated to work. The authors say they're
interested in how behavioural intentions develop.
study by, [17]. A person's "attitude" toward their
behaviour and their sense of "subjective norms"
(social expectations) influence their behaviour.
Depending on the situation and the actor, attitudes
and subjective standards influence behavior.
Beliefs and evaluations of a behavior's results
impact a person's view of it. An individual's
subjective standard comes from their assumptions
and ambitions to fulfil others' standards. The Rural
residents value peaceful neighbourhoods. Thus,
they are thoughtful at work. They consider how
their actions will affect loved ones. Social pressure
may accelerate mobile phone payment system
adoption. The subjective norm affects cultural
acceptance of new technology. Some academics
use reasoned action in conjunction with other
technological theories and models, particularly
when attitudes and perceptions are involved.
Attitudes and subjective standards about a
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behaviour strongly influence its likelihood.
Adopting and using new technology is particularly
important. Researchers, [18], discovered that one's
perspective affects whether one accept and use new
technologies. Figure 1 from, [19], displays these
connections' overall structure.
Fig. 1: Theory of Reasoned Action Model
To quote the TRA: "Attitude toward the
activity (their attitude) and perception of social
pressures from people they perceive they must
please impact behaviour" (technically referred to in
the theory as "subjective norms"). People often
avoid doing things that make them feel awful or
unpopular and prefer doing things that make them
feel good or popular. After deciding, people are
more inclined to follow through. Studies show that
positive attitudes increase the chance of
participation in an activity, whereas negative
attitudes decrease it. According to the TRA, a
person's opinion of an activity depends on their
expectations of the outcomes. People will approve
of an activity if they believe it will largely benefit
them (and negative consequences will appear
unlikely). Since statistics imply bad things will
happen most of the time and good things are rare,
being pessimistic makes sense. A student may feel
that studying more would improve academic
achievement but decrease social connection.
Students who value pleasure above schoolwork or
don't feel they can improve their grades through
hard work are more likely to dislike studying.
However, if a kid values academic performance
above socialising and believes academic work pays
well, their study habits may improve.
4 Methodology
4.1 Design of the Study
The research uses Expost-Facto. This research
strategy was excellent since it examined existing
correlations between independent and dependent
variables. Nworgu (1991:136) highlights that a
research design is a plan or blueprint which
specifies how data relating to a given problem
should be collected and analyzed. It provides the
procedural outline for the conduct of any
investigation.
4.2 The Area of Study
The area of this study was the hotels and tourism
companies listed on the Amman Stock Exchange.
4.3 Source of Data
The data of the research are of two kinds; primary
and secondary data. [19], agrees that the primary
data contains a direct or original account of an
event or phenomenon given by someone who
observed the event or phenomenon. These are
relevant information obtained from the works of
others.
4.4 Population of the Study
This survey included 1290 Amman stock
exchange-listed hotel and tourist employees. [20],
expects that the members of the population should
have identical characteristics needed for the
investigation.
4.5 Sample and Sampling Technique
A sample size of 78 respondents was used for the
study. The sample size was statistically determined
using the sample fraction.
4.6 Instrumentation
The work used a structured questionnaire to elicit
information from the respondent. The research
instrument was made up of two sections; A and B.
Section A, focused on the personal data of the
respondents. Section B measured the constructs of
the dependent and independent variables. Each
variable was measured with a 4 points level internal
scale of measurement -Strongly Agreed (SA) (4
points), Agreed- (A) (3 points), Disagree-(D) (2
points); Strongly Disagreed (SD)- 1 point if the
item was positively worded.
4.7 Validity of the Instrument
The questionnaire used for the collection of data
was validated by two research experts, who
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corrected all forms of error in line with the aim and
objectives of the study.
4.8 Reliability of the Instrument
The researcher adopted Pearson Product Moment
Correlation (PPMC) analysis to determine the
reliability of the instruments. In the trial testing, a
total of 20 workers who were not part of the main
study were randomly selected from the study area
and the instruments administered questionnaire.
The data collected were analyzed and the result
showed a 0.72 reliability coefficient. This indicated
that the instrument was reliable for use.
4.9 Means of Data Collection
COVID-19 compliance prevented the researcher
from visiting chosen hotels and tourist companies
to collect contact information; therefore, snowball
sampling was used. The snowball approach found
participants via their relationships. This study
included fewer than 500 questions. Only 76
Amman Stock Exchange-listed hotels and tourist
enterprises participated in the survey.
4.10 Data Analysis
Statistical Package for the Social Sciences is used
to assess the precision of the data in this study.
5 Analysis Results and Findings
5.1 Demographic Analysis
Table 1. Demographics of the study
Demographic Variables
Measures
Freq
Gender
Male
29
Female
49
Years of Experience Using Accounting
Software
1 – 2
5
3-4
7
5-6
14
7 and above
52
Service Years
1- 5
27
6 – 10
18
11 – 15
15
15 and above
18
Does your firm use a computerized System?
Yes
78
Does your firm have computerized Data
Recording?
Yes
77
No
1
Accounting Technologies used by the current
firm
Sage
14
Quick Books
5
S.A.P
21
Peachtree
3
Auto count
18
Others
17
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Fig. 2: Gender Distribution
Fig. 3: Years of Experience Using Accounting Software
Fig. 4: Accounting Technologies used by current firm
37%
63%
Gender distribution
Gender Male Gender Female
Years of
Experience
Using
Accountin…
Years of
Experience Using
Accounting
Software 4-Mar
27%
Years of
Experience
Using
Accountin…
Years of Experience Using Accounting Software
Accounting
Technologies used by
current firm Sage
18%
Accounting
Technologies used
by current firm Quick
Books
6%
0%
Accounting
Technologies used
by current firm S.A.P
27%
Accounting
Technologies used
by current firm
Peachtree
4%
Accounting
Technologies
used by current
firm Autocount
23%
Accounting
Technologies used
by current firm
Others
22%
Accounting Technologies used by current firm
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Fig. 5: Analysis of Servcie Year
Fig. 6: Analysis of firm usage of computerized System
Fig. 7: Analysis of firm usage computerized Data Recording
Respondent demographics are shown on the
above Table 1 and graphical presentations. 37.2%
were male, and 62.8% were female. Data showed
that more women use accounting software at work.
52 respondents have used accounting technology
for over 7 years. The demographic profile indicated
that 100% of enterprises employed computerised
systems, and 98.7% used them to capture data.
Twenty-seven (27) respondents worked for the
same business for five years, fifteen (15) for less
than 15 years, and eighteen (18) for more than 15
years. This analysis found that 21 enterprises in
Jordan used SAP, 18 used Autocount, 14 used
Sage, and 3 used Peachtree.
35%
23%
19%
23%
Analysis of Servcie Year
Service Years 5-Jan Service Years 6 –10
Service Years 11 –15 Service Years 15 and above
100%
Analysis of firm usage of computerized System
99%
1%
Analysis of firm usage computerized Data Recording
Yes
No
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5.2 Hypothesis Testing
Hypothesis I: Technological qualities do not
significantly affects the deployment of accounting
technology.
The r-value (0.771) is shown in the Table 2. 76
degrees of freedom were used to figure out how
important it was by comparing this number to the
essential r-value, which was 0.086. 0.771 was more
than the required r-value of 0.086. So, the finding
was positive technological qualities do significantly
affect the deployment of accounting technology
Hypothesis II: organisational characteristics does
not significantly affects the deployment of
accounting technology.
The Table 3 displays the discovered r-value as
(0.801). By comparing this value to the crucial r-
value (0.086) at 0.05 levels and 76 degrees of
freedom, its significance was examined. The
discovered r-value (8.01) was more than the
threshold r-value (0.086). The outcome was crucial
as a result. The outcome demonstrates that
organisational traits and the use of accounting
technology have a perfect correlation.
Hypothesis III: Environmental conditions do not
significantly affect the application of accounting
technology.
Table 2. Analysis of the relationship between Technological qualities and deployment of accounting technology
Variables
Accounting
Technologies
Implementation
technological
Characteristic
s
Accounting
technologies
implementation
r-value
1
.771**
Sig. level
.000
N
78
78
Technological
characteristics
r-value
.771**
1
Sig. level
.000
N
78
78
*Sig. at 0.025; Degree of freedom =76; N =78; crit r–value = 0.086
Table 3. Analysis of the Relationship between organisational characteristics and deployment of accounting
technology
Variables
Accounting
technologies
implementation
Organizational
characteristics
Accounting
technologies
implementation
r-value
1
.801**
Sig. level
.000
N
78
78
Organizational
characteristics
r-value
.801**
1
Sig. level
.000
N
78
78
*Sig. at 0.025; Degree of freedom =76; N =78; crit r–value = 0.086
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Table 4. Analysis of the Relationship between Environmental conditions and the application of accounting
technology
Variables
Accounting
technologies
implementation
Environmental
characteristics
Accounting
technologies
implementation
r-value
1
.768**
Sig. level
.000
N
78
78
Environmental
characteristics
r-value
.786**
1
Sig. level
.000
N
78
78
*Sig. at 0.025; Degree of freedom =76; N =78; crit r–value = 0.086
The r-value that was found is shown in the
Table 4 as (0.768). The significance of this value
was tested by comparing it to the critical r-value
(0.086) at 0.05 levels and 150 degrees of freedom.
The r-value that was found (0.768) was higher than
the "critical" r-value (0.086). Because of this, the
result was important. The result shows that there is
a strong link between Environmental conditions
and the application of accounting technology.
5.3 Summary of Findings
This study examines the effect of firm determinants
that influence the implementation of accounting
technologies in business organizations. From the
review of related literature and data analysis, it
could be concluded thus:
1. Technological qualities do significantly affect
the deployment of accounting technology.
2. Organizational characteristics do significantly
affect the deployment of accounting
technology.
3. Environmental conditions do significantly
affect the application of accounting
technology.
5.4 Discussion of Findings
Analysis of the demographic variables shows that
majority of the respondents were female with
60.5% as expressed in Figure 2, 64.2% of the
respondent and corresponding Figure 3 shows that
15 and above years of experience using accounting
Software, 22.2% and corresponding Figure 4 shows
that the respondent had work for 6-10 years and 15
and above, 100% and corresponding Figure 5 of the
respondents affirmed that their firm use a
computerized System, 95.1% of the respondents
and corresponding Figure 6 affirmed that their
firm
have computerized Data Recording while 25.9% of
the respondent and corresponding Figure 7
affirmed that accounting Technologies used by the
current firm is S.A.P
The Table 2, Table 3 and Table 4 respectively
shows that the results of the data analysis were
significant because the obtained r-values (.771,
.801 and .768) were higher than the critical r-value
(0.086) at 0.025 levels with 150 degrees of
freedom. This means that there are important links
between the technological, organizational, and
environmental characteristics and the
implementation of accounting technologies. The
study fits with the work of, [8], who opines that the
price of technology can make people less likely to
use it. Also, [8], state that the cost of any
technology is the total cost of putting the necessary
technologies into use and the effort put into
reorganising the business to fit the new technology.
The null hypothesis had to be thrown out because
the result was so important, and the alternative
hypothesis had to be accepted.
6 Conclusion
Based on the data analysis of the study, the study
concluded that technological, organizational, and
environmental characteristics influence the
implementation of accounting technologies in
business organizations.
6.1 Recommendations
1. The person who makes an e-accounting system
should take advantage of the fact that most
businesses are in the same area by making an e-
accounting system that is made locally and can
be used by a variety of users with different
preferences.
2. System developers need to do more than just
provide the technical framework for in-house
e-accounting systems; they should also offer
consulting services before, during, and after
rollout.
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3. Organizations devoted to accounting as a
profession should set up places where
businesses can meet and form strategic
alliances to talk about the problems with
integrating electronic accounting systems into
current practices and share ideas for how to
solve them.
Acknowledgment:
We are indebted to the Middle East University
(MEU) - Jordan for the financial support needed for
this article.
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Innovations through Information Technology
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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2024.21.1
Ahmad Y. A. Bani Ahmad
E-ISSN: 2224-2899
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Volume 21, 2024