Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information

Hamonangan Siallagan

doi:10.14414/tiar.v12i1.2699

Vol. 12 No. 1 (2022), Articles

Vol. 12 No. 1 (2022)

Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information

Articles

DOI: 10.14414/tiar.v12i1.2699

Published 2022-01-07

Hamonangan Siallagan⁺⁻

Hamonangan Siallagan

Universitas HKBP Nommensen

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Keywords

behavior
information
accrual based
intolerance
ambiguity

How to Cite

Siallagan, Hamonangan. “Intolerance of Ambiguity in the Behavior of Using Accrual Based Accounting Information”. The Indonesian Accounting Review, vol. 12, no. 1, Jan. 2022, pp. 113-2, https://doi.org/10.14414/tiar.v12i1.2699.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

This research aimed to examine the effects of 1) beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual information; and 4) intolerance of ambiguity as moderator on the effect of intention on the behavior of using accrual information. This study used primary data taken by administering questionnaires to the respondents. The data were analyzed usingÂ SEM-PLS approach and WarpPLS software. The results supported the first five hypotheses, except the sixth one. The research results indicated that there was a negative role of intolerance of ambiguity. Research implications suggest that the cognitive theory and the theory of planned behavior can be used to explain the behavior of using accrual information for decision making.

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Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information

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