Determinants of the use of an accounting software

This research work is interested in the determinants of the use of an accounting software. It is based on a quantitative methodological approach that takes a positivist, hypothetical-deductive stance, allowing us to test our hypotheses. Indeed, based mainly on the TAM model (technology acceptance model), and inspired by other models such as UTAUT, we build our conceptual model made up of eight variables. And we formulate seven hypotheses, which we test using SPSS software.23 The results of this work confirmed six hypotheses, and unexpectedly rejected the hypothesis that perceived risk influences actual use, paving the way for further research in this direction. Nevertheless, these results are reinforced by the importance of some less publicized determinants such as social influence and the user’s level of education. Indeed, as a result of these results, recommendations were made for accounting software developers and for SME managers.