The Continuous Usage Intention of Accounting Information Systems: The Moderating Role of Facilitating Conditions in Digital Systems

Abstract

This study uses the task–technology fit (TTF) model and expectation confirmation model to examine how TTF, perceived usefulness, expectation confirmation, and IT mindfulness affect accountants and AIS users’ continuous usage intention of accounting information systems (AISs) in Vietnamese public educational institutions. The research also explores how enabling situations moderate the relationship between perceived usefulness, IT awareness, and continual use intention. A survey of 168 Vietnamese participants was analyzed using SmartPLS 4.0 and partial least squares–structural equation modeling. Results reveal that these parameters positively affect each other and AIS use intention. Facilitating conditions modify these correlations. The report provides theoretical and practical advice for improving AIS use in public schools.