Determinants of the Digitalization of Accounting in an Emerging Market: The Roles of Organizational Support and Job Relevance

Abstract

Digitalization has considerable potential to help achieve the sustainability of the planetary and human systems, including organizations. As digitalization is one of the most promising factors for transformation, there is no doubt that ICT and big data can help promote sustainability. Linking digitalization with a sustainable workplace, the purpose of this investigation is to identify the determinants of the adoption of digitalization of accounting procedures by accounting professionals in Saudi Arabia, an economy rapidly moving towards digital transformation. A holistic model based on the technology acceptance model (TAM), elaboration likelihood model (ELM), and social exchange theory (SET) is proposed and tested. The extension in TAM is proposed by integrating job relevance and organizational support as moderators. A survey method was used to collect data from 365 accounting professionals working in Saudi Arabia. Structural equation modeling and PROCESS macro were used as data analysis techniques. The findings reveal that perceived ease of use has both direct and indirect effects through perceived usefulness on intentions to use e-accounting. Both job relevance and organizational support act as moderators for perceived usefulness and intentions to use e-accounting when treated separately. However, job relevance becomes an insignificant moderator in the presence of organizational support. This finding highlights the importance of organizational support for the successful implementation of e-accounting in an organization.