User Capability and Top Management Support as Drivers of SME AIS Usage
Keywords:
Personal Technical Ability, Educational Background, Training, Top Management Support, SMEs, Accounting Information SystemsAbstract
Research aims: This study aims to analyze how user capability reflected in personal technical capability, educational background, and training and top management support drive the usage of accounting information systems (AIS) among SMEs in Pekanbaru City, Indonesia.
Design/Methodology/Approach: This study employed a quantitative research design using a survey method. Primary data were collected from 317 SME owners and managers through structured questionnaires. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the effects of personal technical ability, educational background, training, and top management support on the use of computer-based AIS.
Research findings: The results indicate that personal technical ability, educational background, training, and top management support have a positive and significant effect on the use of computer-based accounting information systems. However, the model explains a relatively low proportion of variance in AIS usage, suggesting that other factors beyond the proposed model may influence system adoption among SMEs.
Theoretical contribution/Originality: This study contributes to the accounting information systems literature by extending the Technology Acceptance Model (TAM) in the SME context, highlighting the role of individual and organizational factors as external determinants of AIS usage.
Practitioner/Policy implication: The findings suggest that SME owners and policymakers should focus on improving technical skills, providing relevant training programs, and strengthening managerial support to enhance the effective use of accounting information systems.
Research limitation/Implication: This study relies on perceptual data and is limited to SMEs in a single city, which may restrict the generalizability of the findings.
Keywords: Personal Technical Ability, Educational Background, Training, Top Management Support, Accounting Information System, SMEs
