Adopting Unified Theory Acceptance and Use of Technology (UTAUT) in Predicting Accounting Student Intention to Use E-Wallet

Abstract

Electronic wallets are a type of financial technology (FinTech) that is snowballing and assisting Malaysia in its transformation to cashless payments. Malaysians will likely shift away from cash and toward mobile payment methods. The goal of this research is to investigate the relationship between each element in the Unified Theory of Acceptance and Use of Technology (UTAUT), namely performance expectations, effort expectations, social influence, and facilitating conditions, with the acceptance of E-wallet use among accounting students at the Universiti Teknologi Mara Kelantan Branch (UiTMCK). A set of questionnaires was distributed to students at the (UiTMCK). Data was gathered from 238 accounting students at the Universiti Teknologi Mara Kelantan Branch (UiTMCK) and analyzed with SPSS Statistics version 27. The study findings support the hypothesised performance expectations, effort expectations, social influence, and facilitating conditions that significantly impact on accounting students' intent to use an E-wallet.