{"id":12487,"date":"2026-11-09T05:10:08","date_gmt":"2026-11-09T05:10:08","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=12487"},"modified":"2026-11-09T05:12:45","modified_gmt":"2026-11-09T05:12:45","slug":"determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/","title":{"rendered":"DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12487\" class=\"elementor elementor-12487\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23c517a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23c517a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ee8192d\" data-id=\"1ee8192d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5a70f4e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a70f4e6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1bc2021c\" data-id=\"1bc2021c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40d1d1b6 elementor-widget elementor-widget-text-editor\" data-id=\"40d1d1b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Author: Vasile Cristia<\/p><p>Vol. 11 \u2022 No. 21 \u2022 November 2026<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-13949866\" data-id=\"13949866\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68ff88c6 elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"68ff88c6\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2026\/11\/6.-Cristia-V._abstract.pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2026\/11\/6.-Cristia-V._abstract.pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView abstract PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e5d655 elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"9e5d655\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2026\/11\/6.-Cristia-V..pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2026\/11\/6.-Cristia-V..pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView article PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e777a33 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2e777a33\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb068e7 elementor-widget elementor-widget-text-editor\" data-id=\"4cb068e7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6adc812b elementor-widget elementor-widget-text-editor\" data-id=\"6adc812b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>This study examines organisational beneficiaries\u2019 behavioural intention to use specialised financial-accounting platforms in Romania through an extended Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Six explanatory constructs are considered: performance expectancy, effort expectancy, social influence, facilitating conditions, perceived credibility, and perceived risk. The analysis draws on 285 valid questionnaire responses from companies operating in Romania and applies partial least squares structural equation modelling (PLS-SEM) to a pooled sample. Perceived credibility (\u03b2 = 0.431) and performance expectancy (\u03b2 = 0.263) have the largest positive path coefficients. Social influence (\u03b2 = 0.039) and perceived risk (\u03b2 = 0.058) exhibit smaller positive coefficients reported as statistically significant, whereas effort expectancy and facilitating conditions are not statistically significant. The model explains 47.2% of the variance in intention to use (R\u00b2 = 0.472). The positive perceived-risk coefficient warrants cautious interpretation because higher scores on its indicators represent greater perceived risk. The study contributes context-specific evidence on technology-acceptance intentions in financial-accounting services and identifies perceived credibility and performance expectancy as salient predictors in the analysed sample. The cross-sectional, pooled-sample design does not support claims about causal effects or regional differences.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f4fc48 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"69f4fc48\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5125784b elementor-widget elementor-widget-text-editor\" data-id=\"5125784b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Keywords:<\/strong> financial-accounting platforms; organisational behaviour; technology adoption; perceived credibility; digital transformation.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6697eb6b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6697eb6b\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1539cde8 elementor-widget elementor-widget-text-editor\" data-id=\"1539cde8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>JEL Classification:<\/strong> M41; O33; C83.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e820f0 elementor-widget elementor-widget-text-editor\" data-id=\"4e820f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>DOI:\u00a0<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12b38c24 elementor-widget elementor-widget-eael-creative-button\" data-id=\"12b38c24\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default\" href=\"https:\/\/revista.isfin.ro\/en\/arhiva\/\" data-text=\"\">\n\n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">BACK<\/span>\n\n                                    <\/div>\n            <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Author: Vasile Cristia Vol. 11 \u2022 No. 21 \u2022 November 2026 View abstract PDF View article PDF Abstract This study examines organisational beneficiaries\u2019 behavioural intention to use specialised financial-accounting platforms in Romania through an extended Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Six explanatory constructs are considered: performance expectancy, effort expectancy, social &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/\"> <span class=\"screen-reader-text\">DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL<\/span> Read More &raquo;<\/a><\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[190],"tags":[],"yoast_head":"<title>DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Author: Vasile Cristia Vol. 11 \u2022 No. 21 \u2022 November 2026 View abstract PDF View article PDF Abstract This study examines organisational beneficiaries\u2019 behavioural intention to use specialised financial-accounting platforms in Romania through an extended Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Six explanatory constructs are considered: performance expectancy, effort expectancy, social &hellip; DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL Read More &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/\" \/>\n<meta property=\"og:site_name\" content=\"Revista de Studii Financiare\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-09T05:10:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-09T05:12:45+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ri_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/revista.isfin.ro\/#website\",\"url\":\"https:\/\/revista.isfin.ro\/\",\"name\":\"Revista de Studii Financiare\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/revista.isfin.ro\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/#webpage\",\"url\":\"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/\",\"name\":\"DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL - Revista de Studii Financiare\",\"isPartOf\":{\"@id\":\"https:\/\/revista.isfin.ro\/#website\"},\"datePublished\":\"2026-11-09T05:10:08+00:00\",\"dateModified\":\"2026-11-09T05:12:45+00:00\",\"author\":{\"@id\":\"https:\/\/revista.isfin.ro\/#\/schema\/person\/cb451c6ce2c3ed0e695a33cff252c24c\"},\"breadcrumb\":{\"@id\":\"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Prima pagin\\u0103\",\"item\":\"https:\/\/revista.isfin.ro\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/revista.isfin.ro\/#\/schema\/person\/cb451c6ce2c3ed0e695a33cff252c24c\",\"name\":\"ri_admin\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/revista.isfin.ro\/#personlogo\",\"inLanguage\":\"en-GB\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/bc19f50ceb5e198ffca0e5aa08b76935?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/bc19f50ceb5e198ffca0e5aa08b76935?s=96&d=mm&r=g\",\"caption\":\"ri_admin\"},\"sameAs\":[\"http:\/\/Revista%20ISFIN\"],\"url\":\"https:\/\/revista.isfin.ro\/en\/author\/ri_admin\/\"}]}<\/script>","yoast_head_json":{"title":"DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL - Revista de Studii Financiare","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/","og_locale":"en_GB","og_type":"article","og_title":"DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL - Revista de Studii Financiare","og_description":"Author: Vasile Cristia Vol. 11 \u2022 No. 21 \u2022 November 2026 View abstract PDF View article PDF Abstract This study examines organisational beneficiaries\u2019 behavioural intention to use specialised financial-accounting platforms in Romania through an extended Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Six explanatory constructs are considered: performance expectancy, effort expectancy, social &hellip; DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL Read More &raquo;","og_url":"https:\/\/revista.isfin.ro\/en\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/","og_site_name":"Revista de Studii Financiare","article_published_time":"2026-11-09T05:10:08+00:00","article_modified_time":"2026-11-09T05:12:45+00:00","twitter_card":"summary_large_image","twitter_misc":{"Written by":"ri_admin","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/revista.isfin.ro\/#website","url":"https:\/\/revista.isfin.ro\/","name":"Revista de Studii Financiare","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/revista.isfin.ro\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/#webpage","url":"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/","name":"DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL - Revista de Studii Financiare","isPartOf":{"@id":"https:\/\/revista.isfin.ro\/#website"},"datePublished":"2026-11-09T05:10:08+00:00","dateModified":"2026-11-09T05:12:45+00:00","author":{"@id":"https:\/\/revista.isfin.ro\/#\/schema\/person\/cb451c6ce2c3ed0e695a33cff252c24c"},"breadcrumb":{"@id":"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/revista.isfin.ro\/2026\/11\/09\/determinants-of-organisational-beneficiaries-intention-to-use-specialised-financial-accounting-platforms-in-romania-an-extended-utaut-model\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Prima pagin\u0103","item":"https:\/\/revista.isfin.ro\/"},{"@type":"ListItem","position":2,"name":"DETERMINANTS OF ORGANISATIONAL BENEFICIARIES\u2019 INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL"}]},{"@type":"Person","@id":"https:\/\/revista.isfin.ro\/#\/schema\/person\/cb451c6ce2c3ed0e695a33cff252c24c","name":"ri_admin","image":{"@type":"ImageObject","@id":"https:\/\/revista.isfin.ro\/#personlogo","inLanguage":"en-GB","url":"https:\/\/secure.gravatar.com\/avatar\/bc19f50ceb5e198ffca0e5aa08b76935?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bc19f50ceb5e198ffca0e5aa08b76935?s=96&d=mm&r=g","caption":"ri_admin"},"sameAs":["http:\/\/Revista%20ISFIN"],"url":"https:\/\/revista.isfin.ro\/en\/author\/ri_admin\/"}]}},"_links":{"self":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/12487"}],"collection":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/comments?post=12487"}],"version-history":[{"count":19,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/12487\/revisions"}],"predecessor-version":[{"id":12506,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/posts\/12487\/revisions\/12506"}],"wp:attachment":[{"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/media?parent=12487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/categories?post=12487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/revista.isfin.ro\/en\/wp-json\/wp\/v2\/tags?post=12487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}