Accounting Information System Adoption Based on Self-Assessed Wisdom

Accounting information system can be defined as a processing system of data and economic transactions to provide users information of making decision. The goal of this research is to explore self-assessed wisdom effect considering individual personality traits on accounting information system (AIS) adoption. To have access to this goal Unified Theory of Acceptance and Use of Technology (Venkatesh et. al, 2003) utilized which was moderated by Five Factors Model of personality traits (McCrae & Costa, 1992) and self-assessed wisdom (Webster, 2003). Data gathered by a questionnaire distributed among accountants of Tehran Stock Exchange listed companies and analyzed by partial linear square approach of structural equations. Results show that all of UTAUT structures have direct positive effect on accounting information system adoption except performance expectancy. Moreover, wisdom and personality traits have direct positive effect on accounting information system adoption. Besides, personality traits have a positive effect on accountantschr('39') wisdom features through accounting information system adoption.