Efekt rozlania postrzegania technologii w systemach informatycznych rachunkowości: wyniki badań nad Krajowym Systemem e-Faktur
Spillover effect of technology perception in accounting information systems: Evidence from structured e-invoicing

Summary/Abstract: Purpose: This research investigates whether perceptions of invoice-processing tech-nologies currently operating in accounting information systems (AIS) are associated with accountants’ attitudes toward a new, related invoice-processing technology. The study interprets these associations from a spillover perspective. Methodology/approach: The study employs regression analysis using data from a survey experiment conducted among 128 professional accountants in Poland. The independent variables are perceived risk of using technology in AIS, technology type, namely Robotic Process Automation (RPA) or Artificial Intelligence (AI), and perceived out-put accuracy. The dependent variable was operationalized as attitude toward struc-tured e-invoicing. Findings: The results show that accountants who perceive higher technology risk express less favorable attitudes toward the newly implemented structured e-invoicing. In contrast, when accountants perceive that all technologies provide similar accuracy, their attitude toward e-invoicing rises. Additionally, exposure to AI technology is associated with more favorable attitudes than RPA, and the interaction indicates that AI partially mitigates the negative effect of perceived technology risk. Research limitations: The research is based on data from a single country. The study does not directly observe the cognitive transfer mechanism, and perceived risk was measured only for the assigned technology condition. Originality/value: The study provides a novel perspective by showing how existing technologies within AIS are associated with attitudes toward newly adopted technologies within the same invoice-processing environment, using structured e-invoicing in Poland as the empirical setting.

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