Accounting Information Systems (AIS) in the hotel industry: A partial lease squares analysis

Accounting information guides the whole operation of an organisation by evaluating previous performance, controlling current operations and forecasting future operations and outcomes.The use of information technology (IT) improves the functions of recording, processing data, reporting and other aspects of accounting information through the accounting information systems (AIS). This research attempts to fill a knowledge gap by exploring the adoption of AIS and the factors that influence usage of and satisfaction with the AIS, as well as the relationship between satisfaction with the AIS and its organisational impact.The findings confirm the wide use of computerised accounting systems in three, four and five star rated hotels, although, the extent of the AIS use is relatively unsophisticated with the focus on basic accounting modules and fundamental accounting-based applications.This study uses an extension of the Technology Acceptance Model (TAM) and adopts a triangulation approach combining both a survey and interviews.The data from the survey were collected through a postal questionnaire to senior accounting managers in three, four and five star rated hotels.The data were analysed using Partial Least Squares (PLS) which is the PLSGraph Beta Version 3.0. This study provides positive support for a relationship between satisfaction with the AIS and organisational impact