Abstract
This study utilized an extended model of the Unified Theory of Acceptance and Use of Technology (UTAUT2) to explore the factors influencing the future adoption of accounting information systems (AIS) by Qatari students. A research model was proposed to predict future adoption, partially moderated by voluntary status of using the system. A sample of 237 students was used to probe their perceptions regarding the use of such systems in their future careers. Students were enrolled in an accounting information systems course in Qatar University. Results indicated that perceived facilitating conditions, performance expectancy and enjoyment were significant predictors of AIS. The other factors failed to be significant predictors. The estimated R2 was 48.4%. The moderation effect of voluntariness was also significant in influencing the relationship between enjoyment and future adoption. The moderator yielded a negative beta, which means that it faded the relationship under consideration. Conclusions and future recommendations are reported at the end of the paper.
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