Integrating Technology Acceptance Model and Motivational Model towards Intention to Adopt Accounting Information System

Document Type: Original Research


Faculty of Industrial Management, University Malaysia Pahang, Kuantan, Malaysia


The main purpose of this study was to integrate technology acceptance model and motivation model to investigate mediating effect of attitude for IS adoption studies. Quantitative survey questionnaire was developed and distributed using purposive sampling technique. Owner of SMEs are targeted as respondents and in total 348 samples were collected with a response rate of 42%. The findings revealed that integration perception and motivation increases user’s attitude towards acceptance of IS. It can also be concluded that planning for information system adoption in the organizational context is very crucial factor that should be taken into consideration along with the attitude of the decision makers and users towards system adoption.


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