Accountants' Use of Spreadsheet Packages "An Empirical Study on a Sample of Accountants in Jordan"

Abed El-Naser I. Noor


The objective of this research is to study the accountants' use of spreadsheet applications in Jordan and to reveal the reasons of accepting or rejecting the use of such applications.

Davis’s Technology Acceptance Model (TAM) was used to explain the behavior of members of the sample towards accepting or rejecting the use of spreadsheets. The study included a representative sample of accountants working at banks, audit firms and corporations. A questionnaire was prepared and distributed to the members of the sample.

The study results demonstrated that (98%) of accountants in Jordan use spreadsheet applications. Excel was the preferred application in the country. The most used functions of spreadsheets are: edit commands, algebraic commands, graphics, database commands and data commands. The basic record-keeping, operation budgets, depreciation and management reports were the tasks most frequently undertaken with spreadsheets. In addition, the study revealed the validity of implementing Davis’s Technology Acceptance Model in Jordan, since this model was able to explain the behavior of Jordanian accountants towards the use of spreadsheets.

The study ends up with some recommendations, which strengthen the use of spreadsheets in the accounting work.


Accountants, Spreadsheet Applications, Technology Acceptance Model, Perceived Usefulness, Perceived Ease of Use

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