Abstract
The recent progress of Financial Information System (FIS) has significantly affected businesses’ sustainable production process. Businesses generally employ FIS to automate their operational procedures and increase their corporate efficiencies through improvement in output quality and sustainability. The performance of FIS has been attributed to its key success criteria. Accordingly, this study examined antecedents of FIS intention to use among Small and Medium-Size Enterprises (SMEs) in Jordan at individual level, with specific focus on the acceptance and use of FIS among accounting department employees. Based on 436 respondents from Jordanian SMEs, results showed an impact of COVID-19 risk, trust, performance expectancy, and perceived severity on the intention to use FIS, whereas effort expectancy and perceived vulnerability showed no impact on the intention to use FIS among Jordanian SMEs.
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