Tigor Tambunan, Jesica Handoko, Agnes Utari Widyaningdyah
Purpose. This study aimed to examine the direct impact of individual perceptions of Cyborg Accounting acceptance and organizational socio-technical conditions on staff workload in accounting departments in various Indonesian companies. The Technology Acceptance Model and Socio-Technical Systems theory were integrated as a theoretical framework to understand the dynamics of Cyborg Accounting implementation in the Indonesian business context. Methodology. This study used a quantitative approach based on Structural Equation Modelling with the LISREL 8.70 program to examine the relationships between variables. The 450 respondents were selected using purposive sampling with multilevel inclusion criteria. Findings. This study successfully demonstrated that individual accounting staff acceptance and organizational support influence employees’ perceptions of Cyborg Accounting’s benefits. Theoretically, it makes sense that these perceived benefits would not be considered a burden. Although the effect was not significant, this study showed that organizational support for Cyborg Accounting implementation could be perceived as an additional workload for accounting staff members. Research Implications. This study strengthens the application of the Technology Acceptance Model in the context of Cyborg Accounting in developing countries. This study confirms the relevance of Socio-Technical Systems theory in analyzing digital transformation in accounting. Originality. This study successfully identified Cyborg Accounting as a cyborg system for accounting activities in Indonesian companies. This study successfully combined the Technology Acceptance Model and Socio-Technical Systems as a framework to measure Cyborg Accounting adoption and its impact on staff workload, particularly in accounting. © 2026, Mykolo Romerio Universitetas. All rights reserved.
Department of Accounting, Faculty of Business, Universitas Katolik Widya Mandala, Surabaya, Indonesia