An Evaluation of Accounting Software Implementation through the UTAUT and DeLone & McLean Models

Abstract

This study aims to evaluate the factors influencing the intention and actual use of accounting software by integrating two theoretical frameworks: the Unified Theory of Acceptance and Use of Technology (UTAUT) and the DeLone & McLean Information System Success Model. The novelty of this research lies in the substitution of user satisfaction with trust, reflecting the role of trust in early-stage technology adoption among MSMEs. Data were collected from 385 MSME actors in Denpasar using a structured survey and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that performance expectancy, effort expectancy, facilitating conditions, system quality, information quality, and service quality significantly influence both intention to use and trust. Moreover, trust and intention to use positively affect the actual use of accounting software. This study contributes theoretically by proposing a modified, integrative model suitable for MSME contexts, and practically by offering strategic insights for developers and policymakers aiming to foster trust-based, user-driven digital adoption. The results are expected to support inclusive and sustainable MSME digital transformation.

Keywords: UTAUT, DeLone & McLean, trust, accounting software, MSMEs, PLS-SEM

DOI: 10.7176/RJFA/16-9-01

Publication date: November 30^th 2025