Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating Technology Adoption in the Adoption of Management Accounting Tools in Public Sector Accounting: A Sustainability Perspective for Organizations (Case Study: Public Hospitals in Alborz Province)

Document Type : Original Article

Authors
1 Master of Accounting - Public Sector, Rasam Institute of Higher Education, Karaj, Iran.
2 rasam
Abstract
The main objective of the study was to investigate the acceptance of technology in the adoption of management accounting tools in public sector accounting: A sustainability perspective for organizations, in public hospitals in Alborz province. This study is in the field of applied research. The type of research is correlational-descriptive and was conducted with a survey and quantitative approach in the year 1403 and the data were collected using a standard questionnaire. The reliability of the questionnaire questions was confirmed by the Cronbach's test. The questionnaire was distributed to 11 public hospitals in Alborz province in 1403. The sample size was determined by Cochrane calculation sampling and a sample of 192 people from the statistical population of the study was selected, including people working in organizational positions including: technology and information manager, accounting and finance manager, and auditor in public hospitals in Alborz province. Descriptive demographic statistics and research variables were tested using SPSS software and inferential testing of research hypotheses was performed using Smart PLS4 statistical software. The results indicated that technology acceptance was influential in the acceptance of management accounting tools in public sector accounting: A sustainability perspective for organizations, in public hospitals of Alborz province. The findings showed that all research hypotheses were confirmed, such that the effect of perceived ease and perceived usefulness on the acceptance of using management accounting tools and also the effect of acceptance of these tools on organizational performance and sustainability was significant. Also, the indirect effects of these two factors on organizational performance and sustainability through the acceptance of management accounting tools were also significantly confirmed.
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