<![CDATA[Accounting information systems (AIS) can improve the quality, timeliness, and usefulness of financial information for small and medium-sized enterprises (SMEs), yet the transition from intention to actual use remains insufficiently understood in emerging and peripheral contexts. This study examines the intention–behavior pathway of AIS adoption among SMEs in Barito Timur, Central Kalimantan, Indonesia, using the Theory of Planned Behavior (TPB). A quantitative survey was conducted among 84 SME owners or managers selected through purposive sampling from an active population of 5,830 SMEs. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that attitude positively affects behavioral intention (β = 0.307, p = 0.003), while subjective norm has an even stronger positive effect on intention (β = 0.473, p < 0.001). In contrast, perceived behavioral control does not significantly affect intention (β = 0.090, p = 0.486). Behavioral intention significantly predicts actual AIS use (β = 0.538, p < 0.001), and perceived behavioral control also has a significant direct effect on actual use (β = 0.334, p < 0.001). The indirect effects of attitude and subjective norm through intention are significant, whereas the indirect effect of perceived behavioral control through intention is not significant. These findings indicate that intention formation and behavior execution are not driven by exactly the same mechanisms. The study contributes to TPB-based AIS research by highlighting the asymmetric role of perceived behavioral control: it is not a significant driver of intention in this setting but becomes an important direct determinant of actual use.]]>
Copyrights © 2026
