The Influence of Theory of Planned Behavior (TPB) on the Perceived Ease of Use and Perceived Usefulness in Accounting Information Users

This study attempted to investigate structural relationships between theory of planned behavior (TPB, attitude, subjective norms, perceived behavioral control) and technology acceptance model (TAM, perceived usefulness：PU, perceived ease of use：PE) in the acceptance of the information technology system, and the results found the followings：First, the hypothesis that perceived norms and perceived behavioral control would affect perceived usefulness was supported. In other words, personnel relating to the acceptance of the information technology system has an influence on perceived usefulness. The perceived behavioral control also revealed a statistically significant effect of perceived usefulness, which means that as people are given more opportunities to experience new technology before they get new information technology system-related education, their perceived usefulness would further increase. Second, the hypothesis that perceived ease of use would have a statistically significant influence on perceived usefulness was accepted. Third, the hypothesis that perceived usefulness would show a statistically significant effect on attitude was adopted while the hypothesis “perceived ease of use would have an influence on attitude with statistical significance” was rejected. From the perspective of usefulness, as usefulness is more perceived, a desire to accept a new information technology system increases. However, no statistically significant causality was found between ease of use and attitude.