The most common accounting standard set IFRS has been recently updated with new four IFRSs, which leads to the significant transformation in accounting practice, particularly in the accounting information system (AIS) aspect. Confronting with new standards as well as new information technologies (IT), accounting employees are under the great burden of justifying when processing business transactions and reporting information related to the scope of new IFRSs in order to comply with regulators. This study, therefore, aims to investigate the accountant’s process performance under IFRSs through their working process with AIS. Built on adaptive structuration theory (AST), our structural model particularly examines the interaction of faithfulness of appropriation (FOA) of new IT with its antecedents and outcomes. Data was collected through a questionnaire survey of 250 accountants from 36 countries using IFRS as their regulatory framework. Contrary to expectation, the controls on IT use is not important in predicting its faithful use but the rest three antecedents including systems restrictiveness, IT professionals support and accountant’s self-efficacy are significant in explaining faithful use of new IT. The faithful use of IT is then found to have the impact on exploitive and exploratory task adaptation of accountants. These two task adaptation behaviors subsequently predict their process performance under new IFRSs. The study significantly contributes to both accounting and IT domains, as well as enriches the AST’s literature. Those theoretical contributions together with managerial implications will be discussed in detail in the last chapter of this paper.

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