Investigating accounting software adoption and process efficiency: Accounting professionals' perception as a mediator

Abstract

This study used the Technology Acceptance Model (TAM) to explore the mediating role of accounting professionals' perceptions in the relationship between adopting accounting software and accounting process efficiency. Through a judgmental sampling technique, 275 professional accountants from 57 SHS in the Central Region of Ghana were selected for analysis. Confirmatory factor analysis, path analysis, and bootstrapping methods were employed to analyze the collected data. The findings revealed a positive and significant impact of adopting accounting software on both accounting process efficiency and accountants' perceptions regarding its usage. Importantly, it was discovered that the perception of accounting professionals significantly partially mediates the relationship between the adoption of accounting software and accounting process efficiency. To enhance the effectiveness of accounting software adoption and improve overall organizational performance, it is recommended that accountants actively engage in the software adoption process to address their concerns and foster positive attitudes.