Success factors of digital accounting systems usage: fresh insights from the emerging markets

Purpose This paper aims to determine the antecedent factors of digital accounting systems, otherwise known as accounting information systems usage among small and medium-sized enterprises (SMEs) based on the extended Technology Acceptance Model (TAM). Design/methodology/approach The online questionnaire was used to collect data from accounting managers among Jordanian SMEs. Collected data were analysed through partial least square structural equation modelling. Findings The findings mainly confirm that all direct and indirect hypotheses were accepted; thus, all hypotheses were supported. Originality/value The original contribution of the current study is to extend the TAM model by adding perceived satisfaction as the independent variable. In addition to investigating the indirect effect of perceived innovativeness on the association between behavioural intention and actual usage in the context of Jordanian SMEs.