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