Investigating the Influence of Chief Executive Officer Characteristics on Accounting Software Technology Use among Jordanian Firms

Abstract

This study aims to examine the influence of chief executive officer (CEO) characteristics (i.e., CEO innovativeness, CEO information system (IS) knowledge, and CEO trust in technology) on accounting software technology use in Jordanian companies from different industrial sectors. Data were gathered through a structured questionnaire distributed to CEOs/owners of small, medium, and large companies in Jordan. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique was employed on 315 usable questionnaires received. The finding reveals that CEO IS knowledge and CEO trust in technology have a significant positive impact on accounting software use. Surprisingly, CEO innovativeness has an insignificant impact on accounting software use due to the prevalence of avoiding uncertainties in undertaking a new system. The outcomes of this study can assist the government in devising relevant policies and support initiatives to encourage firms to adopt accounting software technology. Similarly, CEOs can benefit significantly from gaining a deeper understanding of the principal factors influencing accounting software use.