摘要：This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants
in the public sector. Subsequently, this study examines whether the accountants’ acceptance
level of AAS influences their motivation, job satisfaction and job performance. Using a
cross sectional study via a questionnaire survey on 166 public sector accountants in the public sector,
the study shows that the accountants accepted AAS. The study also shows that the acceptance
of AAS among the accountants significantly influences their motivation, job satisfaction and job
performance. Further analyses show that the accountants’ motivation to accept AAS significantly
influences their job satisfaction and subsequently, job performance. The findings of this study indicates
that acceptance of a technology could lead to positive attitude and ultimately, ensuring AAS
implementation success in the public sector.
