Scroll, Click, and Consult: Accounting Services Marketing Innovation through TikTok's Yellow Cart Based on the UTAUT Model

Abstract

Purpose: This study investigates the factors influencing accountants' adoption of the TikTok Shop feature (yellow basket) for marketing accounting services, using the Unified Theory of Acceptance and Use of Technology (UTAUT).

Design/methodology/approach: A quantitative explanatory study with a cross-sectoral survey design was conducted. Data were collected from members of the Indonesian Institute of Accountants using purposive sampling and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The measurement and structural model were evaluated using reliability, validity, R², f², Q², and bootstrapping with a one-way significance test.

Findings: Performance expectancy, effort expectancy, social influence, and enabling conditions each positively and significantly affect behavioral intention. Both behavioral intention and enabling conditions positively influence actual usage behavior. Social influence emerged as the strongest predictor of behavioral intention, while behavioral intention had the greatest influence on actual usage.

Practical implications: These findings highlight the potential of TikTok Shop as a strategic digital marketing platform for accounting professionals to increase service visibility and client engagement.

Originality/value: This study extends UTAUT to the context of professional accounting services by examining accountants as technology adopters rather than consumers. It provides one of the earliest empirical investigations of TikTok Shop adoption in the context of trust services.

Paper type: Empirical.