期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2015
期号：3470
页码：161-170
出版社：Human Resource Management Academic Research Society
摘要：Though the relationship between users’s IT characteristics and behavioral intention of users to adoption information system continues to be important, conclusive evidence on user’s attitude contributing to enhance behavioral intention to adopt is rare. This study tests the influence of intrinsic and extrinsic motivation towards behavioral intention to adopt accounting information system in Libyan SMEs. Questionnaire was designed using closed interval measurement scale with proper care of designing the survey instruments. Results found support for the effect of user's attitude as mediator between IT characteristics and behavioral intention. Intrinsic motivation and extrinsic motivation factors of motivation model were found to have high impact in the form of attitude on owner's behavior to adopt AIS. Selecting the AIS adoption SMEs will follow have an effect on AIS implementation, along with organizational context, affecting the level of AIS implementation directly and indirectly through AIS adoption.
