From Awareness To Adoption: Behavioral Of ICT Adoption To Quality Reporting

Aldila Dinanti; Indira Januarti; Rr. Sri Handayani

doi:10.24912/ja.v29i2.2824

Authors

Aldila Dinanti Student of the Doctoral Program in Economics, Diponegoro University, Semarang
Indira Januarti Department of Accounting, Faculty of Economics and Business, Jenderal Soedirman University, Purwokerto
Rr. Sri Handayani Department of Accounting, Faculty of Economics and Business, Diponegoro University, Semarang

DOI:

https://doi.org/10.24912/ja.v29i2.2824

Keywords: ICT; T-O-E; SMEs; Adoption.

Abstract

This article provides further knowledge on the adoption of ICT as an efficient and effective provider of accounting information through factors within the technology-organization and environment (TOE) framework. Data were collected using a survey from 129 owners and financial managers of SMEs under an SME association in Banyumas, Central Java. The results showed that ICT adoption in SMEs through the TOE framework is driven by technology playing a major role in driving ICT adoption, while environmental factors can be a constraint. Meanwhile, the contribution of organizational factors tends to be insignificant in this context. The proposed model will be useful for IS vendors in making investment decisions and devising marketing programs that appeal to non-adopters. This is because non-adopters face more adoption challenges than adopters and tend to be less loyal.

Author Biographies

Aldila Dinanti, Student of the Doctoral Program in Economics, Diponegoro University, Semarang

aldila.dinanti@unsoed.ac.id

Indira Januarti, Department of Accounting, Faculty of Economics and Business, Jenderal Soedirman University, Purwokerto

ienjanuarti@gmail.com

Rr. Sri Handayani, Department of Accounting, Faculty of Economics and Business, Diponegoro University, Semarang

rrsrihandayani@lecturer.undip.ac.id

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