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Determinants of Payroll Software Adoption in Accounting Education: A TAM-Based Study among University Students in an Emerging Economy

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Title: Determinants of Payroll Software Adoption in Accounting Education: A TAM-Based Study among University Students in an Emerging Economy
Language: English
Authors: Alejandro Valencia-Arias (ORCID 0000-0001-9434-6923), Diana Yanet Gaviria Rodríguez (ORCID 0000-0002-4525-1423), Juan Guillermo Arango Arango (ORCID 0000-0002-0084-7362), Jackeline Valencia (ORCID 0000-0001-6524-9577), Ever Cervera Cervera (ORCID 0000-0001-7192-644X), Sebastián Cardona-Acevedo (ORCID 0000-0002-6192-2928)
Source: Educational Process: International Journal. Article e2026035 2026 22.
Availability: UNIVERSITEPARK Limited. iTOWER Plaza (No61, 9th floor) Merkez Mh Akar Cd No3, Sisli, Istanbul, Turkey 34382. e-mail: editor@edupij.com; Web site: http://www.edupij.com/
Peer Reviewed: Y
Page Count: 24
Publication Date: 2026
Document Type: Journal Articles
Reports - Research
Education Level: Higher Education
Postsecondary Education
Descriptors: Accounting, Business Education, Computer Software, Computer Uses in Education, College Students, Economic Development, Foreign Countries, Student Attitudes, Usability, Intention, Educational Benefits
Geographic Terms: Colombia
ISSN: 2147-0901
2564-8020
Abstract: Background/Purpose: The integration of information systems in higher education has gained momentum, with accounting software becoming increasingly prominent in accounting education. Despite this trend, limited research has focused on how students perceive these tools. This study addresses this gap by analyzing the factors that influence the intention to use Siigo accounting software among accounting science students in Medellín, Colombia. The primary purpose is to understand students' behavioral intentions regarding the adoption of this software in their academic training. Materials/methods: The study applied the Technology Acceptance Model (TAM) as its theoretical foundation and employed a quantitative research approach. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The analysis revealed that the variables "vocational training" and "perceived usefulness" significantly influenced students' intention to use the Siigo software. In contrast, "perceived ease of use" did not exhibit a statistically significant effect on their behavioral intention. Conclusion: The study provides original evidence on accounting students' perceptions in an emerging-economy context. The findings suggest that enhancing students' understanding of the usefulness of accounting software and aligning it with vocational training objectives can foster greater adoption. Future research should explore strategies to integrate such tools more effectively into the academic curriculum to maximize their educational impact.
Abstractor: As Provided
Entry Date: 2026
Accession Number: EJ1505524
Database: ERIC
FullText Text:
  Availability: 0
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  Data: Determinants of Payroll Software Adoption in Accounting Education: A TAM-Based Study among University Students in an Emerging Economy
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  Data: <searchLink fieldCode="AR" term="%22Alejandro+Valencia-Arias%22">Alejandro Valencia-Arias</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0001-9434-6923">0000-0001-9434-6923</externalLink>)<br /><searchLink fieldCode="AR" term="%22Diana+Yanet+Gaviria+Rodríguez%22">Diana Yanet Gaviria Rodríguez</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0002-4525-1423">0000-0002-4525-1423</externalLink>)<br /><searchLink fieldCode="AR" term="%22Juan+Guillermo+Arango+Arango%22">Juan Guillermo Arango Arango</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0002-0084-7362">0000-0002-0084-7362</externalLink>)<br /><searchLink fieldCode="AR" term="%22Jackeline+Valencia%22">Jackeline Valencia</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0001-6524-9577">0000-0001-6524-9577</externalLink>)<br /><searchLink fieldCode="AR" term="%22Ever+Cervera+Cervera%22">Ever Cervera Cervera</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0001-7192-644X">0000-0001-7192-644X</externalLink>)<br /><searchLink fieldCode="AR" term="%22Sebastián+Cardona-Acevedo%22">Sebastián Cardona-Acevedo</searchLink> (ORCID <externalLink term="https://orcid.org/0000-0002-6192-2928">0000-0002-6192-2928</externalLink>)
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  Data: UNIVERSITEPARK Limited. iTOWER Plaza (No61, 9th floor) Merkez Mh Akar Cd No3, Sisli, Istanbul, Turkey 34382. e-mail: editor@edupij.com; Web site: http://www.edupij.com/
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  Data: <searchLink fieldCode="EL" term="%22Higher+Education%22">Higher Education</searchLink><br /><searchLink fieldCode="EL" term="%22Postsecondary+Education%22">Postsecondary Education</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Business+Education%22">Business Education</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+Software%22">Computer Software</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+Uses+in+Education%22">Computer Uses in Education</searchLink><br /><searchLink fieldCode="DE" term="%22College+Students%22">College Students</searchLink><br /><searchLink fieldCode="DE" term="%22Economic+Development%22">Economic Development</searchLink><br /><searchLink fieldCode="DE" term="%22Foreign+Countries%22">Foreign Countries</searchLink><br /><searchLink fieldCode="DE" term="%22Student+Attitudes%22">Student Attitudes</searchLink><br /><searchLink fieldCode="DE" term="%22Usability%22">Usability</searchLink><br /><searchLink fieldCode="DE" term="%22Intention%22">Intention</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Benefits%22">Educational Benefits</searchLink>
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  Label: Geographic Terms
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  Data: <searchLink fieldCode="DE" term="%22Colombia%22">Colombia</searchLink>
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  Data: 2147-0901<br />2564-8020
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: Background/Purpose: The integration of information systems in higher education has gained momentum, with accounting software becoming increasingly prominent in accounting education. Despite this trend, limited research has focused on how students perceive these tools. This study addresses this gap by analyzing the factors that influence the intention to use Siigo accounting software among accounting science students in Medellín, Colombia. The primary purpose is to understand students' behavioral intentions regarding the adoption of this software in their academic training. Materials/methods: The study applied the Technology Acceptance Model (TAM) as its theoretical foundation and employed a quantitative research approach. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The analysis revealed that the variables "vocational training" and "perceived usefulness" significantly influenced students' intention to use the Siigo software. In contrast, "perceived ease of use" did not exhibit a statistically significant effect on their behavioral intention. Conclusion: The study provides original evidence on accounting students' perceptions in an emerging-economy context. The findings suggest that enhancing students' understanding of the usefulness of accounting software and aligning it with vocational training objectives can foster greater adoption. Future research should explore strategies to integrate such tools more effectively into the academic curriculum to maximize their educational impact.
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  Data: 2026
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    Languages:
      – Text: English
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      Pagination:
        PageCount: 24
    Subjects:
      – SubjectFull: Accounting
        Type: general
      – SubjectFull: Business Education
        Type: general
      – SubjectFull: Computer Software
        Type: general
      – SubjectFull: Computer Uses in Education
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      – SubjectFull: College Students
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      – SubjectFull: Economic Development
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      – SubjectFull: Foreign Countries
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      – SubjectFull: Student Attitudes
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      – SubjectFull: Usability
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      – SubjectFull: Intention
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      – SubjectFull: Educational Benefits
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      – SubjectFull: Colombia
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      – TitleFull: Determinants of Payroll Software Adoption in Accounting Education: A TAM-Based Study among University Students in an Emerging Economy
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