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.
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode