Evaluation of intelligent accounting systems usage among SMEs: an empirical investigation

Purpose The purpose of this study is to evaluate the usage of the intelligent accounting systems (IAS) among Jordanian small and medium-sized enterprises (SMEs) by combining the unified theory of acceptance and use of technology (UTAUT) and the task technology fit (TTF). Design/methodology/approach Based on data collected from Jordanian SMEs, the proposed research model is verified using a partial least squares structural equation modeling approach. Findings The empirical findings revealed that all direct hypotheses were accepted except hypothesis number ten. Contrary to what is expected, the empirical outcomes confirmed that facilitating conditions do not affect the usage of IAS in SMEs, and hence the related hypothesis was rejected. Originality/value This research study makes key contributions to theory and practice related to the usage of accounting systems. In this regard, the current research contributes significantly by providing valuable insights into the factors influencing the usage of IAS. In addition, it addresses a crucial gap in the existing literature and provides empirical evidence by integrating the UTAUT and TTF to examine the usage of IAS in the Jordanian context for the first time.