Meta-analysis of factors shaping behavioral intention toward digital accounting technology Mona Permatasari Mokodompit, T. Sutrisno, Imam Subekti, Roekhudin Roekhudin Asian Journal of Accounting Research, 2026 Purpose This study aims to investigate the association between behavioral intention in adopting digital accounting technology (BIDAT) and three key factors: performance expectancy (PE), effort expectancy (EE) and social influence (SI). This study also investigates the moderating role of technology type and economic level on the associations. Design/methodology/approach A compilation of 47 research articles, collectively investigating 132 associations involving PE, EE, SI and BIDAT, underwent analysis through the meta-analysis methodology. In addition to the overarching meta-analysis, an extensive subgroup analysis was conducted to assess the influence of technology type and economic level as moderators. Findings This meta-analysis confirms significant associations between BIDAT and its predictors: PE, EE and SI. While technology type lacks a moderating effect, the economic level significantly moderates PE’s relationship with BIDAT, underscoring the universality of predictors and the influence of economic factors. Practical implications The study’s implications are significant for practitioners and policymakers. The findings show that practitioners must adopt different accounting technology implementation strategies based on the economic context, such as focusing on productivity in developed countries and competitiveness in developing countries. Policymakers should implement contextual regulations, such as incentives and performance reporting standards. These findings also support a technology-neutral approach with a consistent adoption framework for various accounting solutions. Originality/value This study pioneers digital accounting technology adoption through meta-analysis, offering novel insights into adoption dynamics. By synthesizing existing research, it enriches understanding of contextual influences, such as technology type and economic level, thereby advancing theoretical discourse in the field.
Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator Mona Permatasari Mokodompit, Bambang Subroto, Sutrisno T., Imam Subekti Cogent Business and Management, 2025 This study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator. We employ a meta-analysis approach to synthesize 138 outcomes from articles published between 2010 and 2024. The findings indicate that isomorphic pressures, particularly mimetic pressures, affect XBRL adoption. The economic level of a country has a moderating influence, and developed countries are more susceptible to normative demands. This study expands institutional theory by revealing the varied effects of isomorphic pressures on technology adoption in different economic contexts and introducing a nuanced theoretical framework of understanding technological adoption. The findings offer practical insights for policymakers to design institutional settings that include regulatory mandates, financial incentives, and technical support, and for business leaders regarding the execution of successful strategies.
Accounting information system analysis of micro to medium enterprises Proceedings of the International Conference on Industrial Engineering and Operations Management, 2020
