Integration of TAM Model and Expectancy Theory in Public Sector Performance Accounting

Abstract

This study explores the integration of the Technology Acceptance Model (TAM) and Expectancy Theory in the context of public sector performance accounting. The aim is to examine how these theoretical frameworks can influence the adoption of technology and improve accounting practices in public organizations. The TAM model highlights the role of perceived ease of use and perceived usefulness in the acceptance of technology, while Expectancy Theory focuses on motivation and the expected outcomes of actions, such as effort and performance. By combining both models, this research investigates how the perceived benefits of using advanced accounting technology can motivate public sector employees to adopt these systems, thus improving overall performance. A mixed-method approach was used, incorporating surveys and interviews with public sector accounting professionals to gather data on their experiences and perceptions. The findings suggest that both models complement each other, providing a comprehensive understanding of how technology adoption and motivational factors can enhance performance accounting in the public sector. The integration of TAM and Expectancy Theory offers valuable insights into the design and implementation of accounting systems that align with the motivational needs of public sector employees, ultimately improving efficiency and transparency in public financial management.