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Mediating Role of Perceived Attributes and Perceived Benefits of ABC System in the Relationship between Organizational Culture and the Intention to Adopt ABC System

Mediating Role of Perceived Attributes and Perceived Benefits of ABC System in the Relationship between Organizational Culture and the Intention to Adopt ABC System

Published June 24, 2019

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Research findings have signified that organizational culture shapes the goals, mission, and visions of the organization. Also, many researchers have found that organizational culture could have significant effect on ABC system adoption intention. However, it has been indicated by some researchers that firms are still unlikely to adopt ABC system, given that they might have not been convinced about its attributes and benefits and thus the low level of ABC system adoption. To offer theoretical insight on this. Based on technology acceptance model this paper examines the mediating role of perceived attributes and perceived benefits of ABC system on the connection between organizational culture and intention to adopt ABC system via a comprehensive review of literature on the subject matter. The paper presented a conceptual argument and found that the connection between organizational culture and intention to adopt ABC system could be mediated by perceived attributes and perceived benefits of ABC system. This implies that while organizational culture is a significant predictor of ABC system adoption intention, perceived attributes and perceived benefits explicate the relationship between organizational culture and intention to adopt ABC system. To extend this finding, future research direction could focus on collecting and analyzing relevant data to examine the relationships and enrich the extant body of knowledge.


Organizational culture, Intention to adopt, Perceived benefits, Perceived attributes, Industrial sector


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