Abdulfattah Esmail Shuja’a Al-ddin; Dr. Nuradli Ridzwan Shah Bin Mohd Dali
Purpose: This study aims to identify the influence of technological factors on the intention to use of zero-based budgeting system in Yemeni public entities, as well as the mediation role of TAM factors for those relationships.
Design/ Method/ Approach: The descriptive-analytical approach was used in this study because it is one of the most popular approaches for examining social and psychological phenomena and is appropriate for the topic. Additionally, it focuses on a phenomenon or problem that already exists and about which information may be gleaned to provide answers to research questions without the need for a researcher’s involvement.
Findings: It was found that the relative advantage connected to zero-based budgeting has a positive and significant impact on the perceived usefulness and perceived usability of zero-based budgeting. In contrast, the perceived barriers negatively and significantly impact the perceived usefulness, usability, and intention to adopt zero-based budgeting. On the other hand, contentment with traditional budgeting has a negative and significant impact on the perceived usefulness of zero-based budgeting. While the intention to adopt zero-based budgeting is unaffected by the relative advantage and satisfaction with traditional. It was also revealed that the perceived usefulness mediated the association between the intention to embrace zero-based budgeting and relative advantage, satisfaction with traditional budgeting, and perceived hurdles. Additionally, the association between the intention to embrace zero-based budgeting and perceived obstacles, relative advantage, satisfaction with traditional budgeting, and the perceived ease of use of zero-based budgeting does not serve as a mediator in this regard.
[ FULL TEXT PDF 1-14] DOI: 10.30566/ijo-bs/2022.12.103