Extending the technology acceptance model to include the IT decision-maker: A study of business management software

The implementation of new information technologies (IT) has been a key factor in company development in recent years. Therefore, firms must be equipped for the correct management of this new resource and effectively confront the challenges posed by its adoption. This paper analyses the acceptance of business management software within the new competitive environment by applying the concepts introduced by the technology acceptance model (TAM). The results obtained show that, in contrast to other studies which analyse employee behaviour, the analysis of the perceptions of the company decision-maker increases the explanatory power ( R 2=0.95), thereby avoiding some of the weaknesses inherent in this model. We find that, for a greater implementation of the management software, the IT should be useful in the performance of a business function and easy to apply.