Determinants of Accounting Software Acceptance among Undergraduate Students: Testing TAM/UTAUT in an Introductory Accounting Course Context

The rapid digitalization of accounting education has increased the integration of accounting software into introductory accounting courses. As a result, understanding students' acceptance of accounting software has become critical to ensuring effective learning outcomes and skill development. This study aims to examine the determinants of accounting software acceptance among undergraduate students enrolled in an Introductory Accounting course by applying the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). Drawing on recent developments in educational technology adoption research, this study investigates the effects of perceived usefulness, perceived ease of use, performance expectancy, effort expectancy, social influence, and facilitating conditions on students' behavioral intention and actual use of accounting software. A quantitative research design was employed using survey data collected from undergraduate students participating in software-assisted accounting learning activities. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess both the measurement and structural models. The findings indicate that perceived usefulness and performance expectancy significantly influence students' behavioral intention to use accounting software, while effort expectancy and perceived ease of use indirectly affect intention through perceived usefulness. In addition, social influence and facilitating conditions were found to play an important role in supporting actual software usage, highlighting the importance of institutional and instructional support in technology-based accounting education. This study contributes to the existing literature by extending the application of TAM and UTAUT in the context of introductory accounting education, particularly within higher education settings in developing countries. Practically, the results provide valuable insights for lecturers and curriculum designers in developing effective instructional strategies that enhance students' technology acceptance and learning engagement. Future research is encouraged to incorporate longitudinal designs and additional variables such as digital literacy and learning motivation to further enrich the understanding of accounting software adoption in education.