The newly issued International Financial Reporting Standards (IFRS) have significantly transformed the accounting process and the accounting information system (AIS). Confronting the changes in information technologies (IT), using the AIS appropriately is crucial to derive accurate information from which to process business transactions and report information in compliance with the new IFRS. Built on adaptive structuration theory (AST), this study is aimed toward investigating how accounting regulatory changes influence AIS use, which consequently affects accounting process performance. Data are collected through a questionnaire survey of 250 accountants from 36 countries currently using the IFRS as their accounting standards. The results show that perceived system restrictiveness, IT professional support, and accountant's self-efficacy significantly explain faithfulness of appropriation (FOA) whereas perceived effectiveness of controls on IT use does not. FOA influences exploitive and exploratory task adaptations, which subsequently predict accounting process performance under the new IFRS. This study enriches the AST literature and contributes to both the accounting and IT domains. Our findings provide organizations with new insights into how to maintain the efficiency of accounting practice and business operations under the new IFRS.

新颁布的国际财务报告准则 (IFRS) 显着改变了会计流程和会计信息系统 (AIS)。面对信息技术 (IT) 的变化，适当使用 AIS 对于获取准确的信息至关重要，以便根据新的 IFRS 处理业务交易和报告信息。本研究以自适应结构化理论 (AST) 为基础，旨在调查会计监管变化如何影响 AIS 的使用，从而影响会计流程绩效。数据是通过对目前使用国际财务报告准则作为会计准则的 36 个国家的 250 名会计师进行的问卷调查收集的。结果表明，感知系统限制性、IT 专业支持和会计' 自我效能显着解释了拨款忠实度 (FOA)，而对 IT 使用控制的感知有效性则不能。FOA 影响开发性和探索性任务适应，随后预测新 IFRS 下的会计流程绩效。这项研究丰富了 AST 文献，并对会计和 IT 领域做出了贡献。我们的研究结果为组织提供了如何在新的 IFRS 下保持会计实务和业务运营效率的新见解。这项研究丰富了 AST 文献，并对会计和 IT 领域做出了贡献。我们的研究结果为组织提供了关于如何在新的 IFRS 下保持会计实务和业务运营效率的新见解。这项研究丰富了 AST 文献，并对会计和 IT 领域做出了贡献。我们的研究结果为组织提供了关于如何在新的 IFRS 下保持会计实务和业务运营效率的新见解。