The foundations of TAM express that individuals tend to adopt a certain technology from the perceived ease of use and value of their perceived utility. The Technology Acceptance Model (TAM) is widely used to assess the level of ICT adoption. ICT is, at present, one of the fundamental tools for facilitating the processing of accounting data. Accounting combined with ICT provides more agility in accounting records and in the management of business activities.
The information and communication technologies (ICT) in the accounting area play a relevant role and reflect the advance in the accounting profession. Tarciana Aline Morais Vieira University – UnP, Natal, Rio Grande do Norte, Brazil Mykeila Janaina Pereira Batista Munay da University – UnP, Natal, Rio Grande do Norte, Brazil Lieda Amaral of Minho – UM, Guimarães, Portugal The acceptance of information technology by the accounting area
