Accounting Software Application: Understanding Behavioural Intention to Use and the Moderating Role of Gender
DOI:
https://doi.org/10.37134/ibej.vol14.2.5.2021Keywords:
Accounting Software, Behavioral Intention, Gender, Moderator, Higher EducationAbstract
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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