Measuring the impact of integrating the technology acceptance model and the unified theory of technology acceptance and use on digital accounting: a field study

The main objective of this research paper is to measure the impact of TAM and UTAUT on digital accounting, given the importance of technology in our current era, which requires the accountant to move to the role of value creator, and the shift from traditional to electronic data recording. Therefore, it was necessary to study the determinants that affect users' adoption of technology, in the context of the Iraqi banking sector, by testing key hypotheses about the impact of integrating the technology acceptance model and the unified theory of technology acceptance and use in enhancing the practice of accounting for digital assets. The research was applied to banks listed on the Iraq Stock Exchange (ISX). Iraqi commercial banks were included in the questionnaire. The researcher reached several conclusions, the most important of which is that the expected ease of use greatly affects users' intentions for technologies and their actual behavior, which is reflected positively in digital accounting practices. The researcher presented recommendations, the most important of which is: developing a clear and understandable accounting standard for conventions on digital assets.