Accounting Software Application: Understanding Behavioural Intention to Use and the Moderating Role of Gender

Authors

  • Haslinda Hassan Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, UUM Sintok, Kedah, MALAYSIA
  • Hafizah Mohamad Hsbollah Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, UUM Sintok, Kedah, MALAYSIA
  • Raja Haslinda Raja Mohd Ali Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, UUM Sintok, Kedah, MALAYSIA

DOI:

https://doi.org/10.37134/ibej.vol14.2.5.2021

Keywords:

Accounting Software, Behavioral Intention, Gender, Moderator, Higher Education

Abstract

Over the years, employers have raised concerns over their dissatisfaction with the skills and knowledge demonstrated by accounting graduates that enter the workforce. One of the IT skills that practitioners felt insufficient was the graduates’ capability to use accounting software applications. This study investigates the moderating effect of gender on the behavioural intention to use accounting software among university students. The technology acceptance model and theory of planned behaviour were used to develop a research model. Data from 438 students, analysed using partial least square structural equation modelling technique, suggested that perceived usefulness, attitude, and perceived behavioural control can influence students’ likelihood to use the accounting software. Gender only moderates the relationship between ease of use and accounting software use intention. The study’s findings benefit accounting professional bodies, managers, software vendors, and technology consultants in promoting the use of accounting software in higher education institutions.

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Published

2021-12-15

How to Cite

Hassan, H., Mohamad Hsbollah, H., & Raja Mohd Ali, R. H. (2021). Accounting Software Application: Understanding Behavioural Intention to Use and the Moderating Role of Gender. International Business Education Journal, 14(2), 48–60. https://doi.org/10.37134/ibej.vol14.2.5.2021

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