UTAUT model in explaining intentions and actual behavior of e-accounting users: A literature review

Abstract

The rapid integration of information technology in Indonesia has led to a notable dependence on technological solutions, notably e-accounting, within business operations. However, many Micro, Small, and Medium Enterprises (MSMEs) continue to rely on manual processes, highlighting the need to understand factors influencing the adoption of e-accounting. Utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) model, this study aims to examine the impact of performance expectancy, effort expectancy, social influence, and facilitating conditions on the intention to use e-accounting among MSMEs. By synthesizing existing literature, the study underscores the importance of user experience and ease of use in the adoption of e-accounting solutions. Additionally, it emphasizes the role of social influence mechanisms, such as media exposure and customer relationships, in facilitating adoption and sustained utilization. The findings suggest that enhancing performance expectancy through user-centric design and addressing effort expectancy concerns can encourage MSMEs to embrace e-accounting. Moreover, fostering facilitating conditions and leveraging social influence can further bolster adoption rates. Therefore, understanding and addressing the factors influencing e-accounting adoption among MSMEs are essential for realizing the potential benefits of technology integration in Indonesian business contexts. By emphasizing usability and social influence, policymakers and stakeholders can promote the widespread adoption of e-accounting, thereby enhancing efficiency and competitiveness within the MSME sector.