Impact of Interactivity on Bookkeeping Application Adoption Intention in the New Normal: A Consumption Values Perspective

The study aims to examine the effects of interactivity on users’ adoption intention via perceived consumption values in the bookkeeping application context after the pandemic. The study also investigates the moderating effect of users’ involvement on the association between interactivity and perceived values. Data were collected using online survey from 276 SMEs in India. The results indicated that application interactivity enhances users’ perceived consumption values (functional, emotional, social, conditional, and epistemic) and in turn adoption intention. Moreover, users’ involvement positively moderates that association between application interactivity and consumption values. The findings of the study suggest bookkeeping application service providers should emphasize enhancing users’ adoption intention. The study enriches interactivity, consumption values, and users’ behavioural intention literature.