Acceptance of Accounting Information Systems in Saudi Banks in the Light of the Corona Pandemic: A Pilot Study

  • Andaleeb Qasim Rashed Almomany, Amani Ibrahim Mohamed Sied Ahmed, Hazar Tawfeq Suliman Almohammadi, Bushra Abdulmohsin Abdullah Alghamdi, Amani Mohammed Ali Almajed


Aim: Accounting Information Systems (AIS) exchange identified to reduce on associated costs and improves banks efficiency. Nevertheless, as a result of the impacts associated with Covid-19 pandemic the preference to use (AIS). The study below examines the factors associated with effect on (AIS), acceptance of Use of Technology (UTAUT2) model and Unified Theory of Acceptance. This has been highlighted as the new methodology that is used on the evaluation acceptance of (AIS). The study proposes to use a theoretical model to give an explanation on the exercise of behavior of accountants when they use the (AIS).

Methods: the study bases its results by conducting a pilot test in Saudi Arabia banks by collecting data from different accountants in different departments who are identified to be familiar in using Accounting Information Systems (AIS). The study collected data from 120 responses questionnaires that were collected during the pilot study.