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

Summary/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.

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