International Journal of Academic Research in Accounting, Finance and Management Sciences

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Intrinsic and Extrinsic Motivation as Attitude Factors towards Adoption of Accounting Information System (AIS) In Libyan SMEs

Open access
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.