Application of Technology Acceptance Model (TAM) in the Adoption of Accounting Information System (AIS) Among Indonesia Private Universities

Abstract

Davis et al. pioneered the emergence of the Technology Acceptance Model (TAM) in 1989. This model is used to predict the acceptance of information technology when used in an agency. The measuring instrument used by Davis at the beginning of the emergence of this theory is perceived ease, perceived usefulness, behavioral intention, and actual use. Along with the times with various background factors and based on available data, TAM has been modified a lot; one of the modified forms of TAM is presented in detail in this study. Researchers try to apply TAM to the acceptance of accounting information systems at private universities in Indonesia. The implementation of TAM is often grouped into two parts, namely internal variables and external variables. Internal variables are often taken from existing models, while external variables are modified from the factors that influence these internal variables. In implementing TAM in universities, the external variables that are considered the most appropriate are Work Experience (WE), Accounting Training (AT), Task Complexity (TC), Budget Allocation (BA), Accounting Knowledge (AK), and Social Norms (SN). This research was conducted empirically on the phenomena that occur in universities in Indonesia today and is supported by a critical study of previous studies. The instrument used refers to the validated and reliable TAM instrument adopted by other studies in the past.