Аннотация
This study explores how user involvement impacts the acceptance of Automated Accounting Systems (AAS) in Kazakhstan. While user involvement is assumed to enhance acceptance, conflicting findings necessitate further investigation into relevant factors. This research aims to measure the significance of user involvement and its implications in shaping users' acceptance of AAS. Using data from 112 AAS users, path coefficients are computed via the partial least squares (PLS) method. Results indicate that user involvement positively influences perceptions of the development process's fairness. Perceiving fairness fosters a positive attitude toward change, driving user involvement and acceptance of the AAS. This study brings contribution on the intricate dynamics between user involvement, perceptions of fairness, and AAS acceptance, offering valuable insights for AAS system development and implementation in developing countries.