Although the diffusion of information technologies has been widely considered in the Australian context, very few studies seem to have focus on the adoption and diffusion of information systems among individual accountants. This research investigates factors affecting the use of Accounting Information Systems (AIS) by Australian accounting practitioners. The Unified Theory of Acceptance and Use of Technology model by Venkatesh et al. (2003) is adopted to investigate this issue. The model is extended by integrating the national culture theory by Hall (1973), with an emphasis on culture and communication. Data were collected from 190 accountants in Australia. The data collected were analysed using Structural Equation Modeling in association with the Partial Least Squares technique. The results show that performance expectancy, effort expectancy, facilitating condition and low context communication characterising the Australian culture positively influence behavioral intention and utilisation of AIS.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.