Task–Technology Fit as a Foundational Antecedent of Technology Acceptance: Evidence from Compliance-Intensive Financial Management Information Systems
Keywords:
Task–Technology Fit; Technology Acceptance; Compliance-Intensive Systems; Financial Management Information SystemsAbstract
Financial Management Information Systems (FMIS) are increasingly developed in-house by higher education institutions to accommodate institution-specific governance requirements. However, user acceptance of such systems remains insufficiently understood. Integrating the Technology Acceptance Model (TAM) with Task–Technology Fit (TTF) theory, this study examines behavioral intention toward a self-developed FMIS in a Chinese vocational college. Survey data from 181 users were analyzed using PLS-SEM. The results indicate that TTF significantly affects perceived ease of use (β = 0.599) and perceived usefulness (β = 0.377), and directly influences behavioral intention (β = 0.284). The model accounts for a substantial proportion of variance in behavioral intention (R² = 0.574), indicating strong explanatory capability in institutional financial system contexts. Mediation analysis reveals significant parallel and sequential indirect effects, with cognitive pathways accounting for 56% of the total effect. These findings suggest that in compliance-intensive institutional contexts, user acceptance is structurally anchored in task–technology alignment. This study contributes to technology acceptance theory by demonstrating that TTF functions as a foundational antecedent within TAM in task-constrained environments.
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