The adoption of Accounting Information Systems (AIS) technology has become increasingly vital for Small and Medium Enterprises (SMEs) to streamline accounting processes, enhance decision-making, and improve overall operational efficiency. In the era of rapid digital transformation, adopting AIS technology is not just a way to stay current, but it is also a strategic imperative for SMEs to remain competitive and agile in a technology-driven marketplace. This study examines the key factors influencing AIS technology adoption among SMEs, focusing on the specific challenges and opportunities presented by the Digital Economy. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model, this study analyzes the impact of technology acceptance factors, including performance expectancy (PE), effort expectancy (EE), social influence (SI), facilitating conditions (FC), and self-efficacy (SE), on AIS technology adoption. A quantitative research approach was employed, with data collected from 103 SME respondents via an online survey. The data were analyzed using SPSS software, incorporating both descriptive (mean and percentage) and statistical (correlation and multiple linear regression) analyses. The findings reveal that all technology acceptance factors have a positive and significant relationship with the adoption of AIS technology. However, self-efficacy (SE) emerged as the strongest and most significant factor influencing adoption, while effort expectancy (EE) had the least effect. The results indicate that SMEs are more likely to adopt AIS technology when they are confident in their ability to manage accounting tasks using advanced technology, rather than being influenced by the perceived ease of use. These findings emphasize the need to boost SME employees' confidence in using AIS technology to encourage its adoption and effective use, especially in the rapidly evolving Digital Economy. It is recommended that SMEs invest in comprehensive training, create supportive environments, and provide ongoing feedback to help employees build the skills and confidence necessary for successful AIS technology adoption.
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