User Acceptance of Financial Management Information Systems in China: An Extended Technology Acceptance Model Perspective

Abstract

This study investigates the determinants of user acceptance of Enterprise Financial Management Information Systems (EFMIS) using an extended Technology Acceptance Model (TAM) framework. The purpose of the study is to examine how perceived usefulness, perceived ease of use, organizational support, trust, and social influence shape behavioral intention to use EFMIS among enterprise employees in Guangzhou, China. Building on established literature on TAM and its extensions, the study integrates theoretical insights from Social Cognitive Theory and Unified Theory of Acceptance and Use of Technology (UTAUT) to enhance explanatory power. A quantitative research design was adopted, using survey data collected from financial professionals, and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that perceived usefulness is the strongest predictor of behavioral intention, followed by perceived ease of use, while organizational support significantly enhances both core TAM constructs. Trust and social influence also demonstrate significant positive effects on system adoption. The model explains a substantial proportion of variance in behavioral intention, confirming its robustness. The study concludes that EFMIS adoption is shaped by a combination of technological, organizational, and social factors. The research contributes to Sustainable Development Goals (SDG 8 and SDG 9) by promoting digital transformation, improving organizational efficiency, and supporting sustainable industrial innovation in enterprise financial systems.