Abstract:

 This study will adopt the Technology Acceptance Model (TAM), to explore factors that determine the acceptance of information security technologies among accounting information system users. According to the (TAM), perceived ease of use and perceived usefulness constructs are believed to be fundamental in determining the acceptance and use of various information technologies. These beliefs may however not fully explain the user's behavior toward information security technologies, such as password, virus prevention, IDS and others. This paper will also draws attention to users' concerns on the threats awareness and its consequences on the information security acceptance. I propose a new construct, “threat awareness”, to examine the applicability of the Technology Acceptance Model (TAM) in explaining the decisions of the employees to accept information security technologies.