The new standards included in accounting standard set IFRS have been updated lately, requiring account practice to be transformed accordingly to fit with accounting information system (AIS). To comply with new regulations, accountants are burdened with the processing of business transactions and reporting information to align with new IFRS scope, given that they are facing technology adaptation.
The purpose of this study is to examine the accountants’ process performance in their AIS-based work processing. Under adaptive structuration theory (AST)-built structural model, we study what triggers user’s adaptation under IFRS and how these adaptation behaviors impact accountant performance in accounting processes. To fulfill this objective, an online survey and follow-up in-depth interviews were conducted. Data was collected from 309 accountants from 37 countries adopting the accounting standard set IFRS. The results show that perceived system restrictiveness, task complexity, and IT mindfulness are significant in explaining exploitative and explorative system use, which in turn result in accounting process performance including both transaction processing performance and financial reporting performance. Contrary to expectation, the moderating roles of suitability of impersonal support and availability of personal support are founded to be not significant. This study sheds new light on investigating the accounting process performance under newly issued IFRS. The study also advances the theoretical understanding of the accounting information system and enriches the AST’s literature. The results from follow-up in-depth interviews provide the details of accounting information system adaptation use which could be applicable instruments for exploitative and explorative use in future research. This research is also expected to facilitate information systems providers and systems designers to scrutinize adaptation behaviors of accountants in relation to new IFRS integrated into AIS, thus allowing them to effectively plan and design new IT functions.

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