Investigating the extended TAM model effects on AIS adoption in Lebanese SMEs operating in Tripoli North Lebanon

This study aims to investigate the influence of the extended Technology Acceptance Model (TAM) on adopting the accounting information system (AIS) in small and medium enterprises (SMEs) via an examination of the perspectives of a specific group of 120 administrative auditors and accountants focusing on industrial sectors in Tripoli, Lebanon. This investigation employed a quantitative methodology, utilizing SPSS 24 for the analysis of data. The findings showed a favorable correlation between TAM and the utilization of AIS. Specifically, the results revealed that perceived use, technological security, risk, and trust positively influence adopting AIS. For success and survival, SMEs need to employ accounting information system technology devices to evaluate their financial performance. Executing financial reports simplifies the vision of the enterprise for making a strategic decision and staying competitive. Understanding the determinants of customers' perceptions of using an accounting platform is a prime way to enhance the system's efficiency and increase management's performance. It suggests that collaboration between software developers and accountants is a proactive process, and simplified control installation can help achieve control objectives to minimize risk and enhance security and trust in accounting systems. This investigation is deemed one of the first to introduce empirical perceptions and acceptances of using AIS among SME industries in Tripoli, Lebanon, a less developed Mediterranean country.