A study on users acceptance for biometric access control in accounting information system

Abstract

This research identifies the factors influencing users' acceptance for biometric access control in accounting information systems in enterprises. It was used to determine the level to which people accepted the use of biometrics in Vietnam because information technology plays an important role to enhance efficiency, support decision-making, drive innovation, and help manage risks. The research was carried out quantitatively using statistics to process data. The sample size is 190 collected from Accountants, Senior Managers, End Users (customers/partners). The study analyzes indicators by using SmartPLS 4.0 software. The study evaluates factors influencing a model using various theories, including TAM, DOI, UTAUT, Successful Information System Theory, and Technology Innovation Adoption Theory. Key factors include Innovativeness, Trust, Privacy Concern, Compatibility, Perceived Ease of Use (PEOU), Perceived Usefulness, Social Influence (SI), Facilitating Conditions, Perceived Risks, and Quality System (QS). Research findings highlight that Innovativeness (I), Compatibility (COMP), PEOU, SI, and QS have the strongest impact on the model. The result also has indirect effects in the relationship of COMP with BIA, PU, and QS; I with BIA, PEOU, PU, and QS; PEOU with BIA. However, the research results also show that many observed variables are not statistically significant and will be explored in future studies.