Abstract
The objective of this research is to investigate the effect of relative advantage and subjective norm as external variables on the technology acceptance model (TAM) to comprehend student entrepreneurs’ intention to adopt a mobile accounting app. Previous research associated with the adoption of computerized or information technology-based accounting has not examined the effect of external variables and the adoption of mobile accounting app. Student entrepreneurs who possessed micro and small enterprise can be potential market targets because they are categorized as Y and Z generations who are tremendously familiar with smartphone-based technology. This research administered a questionnaire and involved 191 student entrepreneurs who own a business categorized as micro and small enterprises. The data were analyzed employing Partial Least Square–Structural Equation Model (PLS-SEM). The result of the analysis revealed that this research model is able to elaborate 57.5% of student entrepreneurs’ intention to adopt a mobile accounting app. The result of the research presents that relative advantage has a positive effect on perceived ease of use (PEoU) and perceived usefulness (PU). Meanwhile, the subjective norm possesses a positive effect on PEoU, in which PEoU is a major predictor of the intention. The result of this research provides additional insight into strategies to increase the utilization of mobile accounting app by student entrepreneurs.
Highlights
A mobile accounting app is established as one of the means performed by some parties to support micro and small entities in Indonesia to record transactions and produce a financial report (Zulaikha, 2017)
It can be concluded that Perceived Ease of Use (PEoU) is able to increase student entrepreneurs’ Perceived Usefulness (PU) and improve their intention to adopt a mobile accounting app
Another finding associated with the external variables is that relative advantage possesses a positive effect on PU and PEoU, while subjective norm has a positive effect on PEoU, but has no significant effect on PU
Summary
A mobile accounting app is established as one of the means performed by some parties to support micro and small entities in Indonesia to record transactions and produce a financial report (Zulaikha, 2017). It is an application embedded in a smartphone. Compared with the number of micro and small enterprises in Indonesia, the degree of mobile accounting app adoption by micro and small enterprises in Indonesia is still considered as low (Kholid et al, 2020). It is crucial to understand the factors influencing micro and small enterprises in Indonesia to adopt a mobile accounting app
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