Empirical Investigation on Determinants of ERP SAP Software Acceptance Among Accounting Students: Evidence from Indonesia

Digital transformation necessitates universities to produce graduates with proficient IT skills and one of the challenges in Indonesia is how to enhance the skills of accounting students to master ERP systems. This study aims to provide a comprehensive understanding of the system, environment, and user factors influencing the acceptance of ERP SAP software among accounting students in Indonesia. The study uses an extended Unified Theory of Acceptance and Use of Technology (UTAUT), with a view to understanding the factors that influence individuals' adoption of technology. The model was extended with two predictive variables: ease of online access and information technology (IT) innovation. Furthermore, the study uses survey research design and employed an online questionnaire that gathers responses from 130 accounting students regarding their intention to use ERP in their coursework of study. In addition, SEM analysis was employed to test the hypotheses developed. The results show that COA, PE, innovativeness in IT and SI have significant influence on behavioral Intention to use SAP ERP among students. Similarly, it was found that FC and BI have significant effect on Use Behavior. However, EE was proven to be insignificant on the software acceptance. Therefore, it is expected that this study will give insight to ERP vendors to develop ERP software according to the needs of diploma and undergraduate programs as the curriculum of both are different. Moreover, it is recommended that future studies can use educational level as a moderating variable to further test the strength of the relationships.