Technology Acceptance and Change Management Factors Influencing Accounts Payable Process Efficiency and Supplier Relationship Quality in Selected Global Business Services Companies in Taguig City, Philippines

Abstract

This study examined the influence of Technology Acceptance Factors and Change Management Factors on Accounts Payable (AP) Process Efficiency and Supplier Relationship Quality, with Communication and Compliance with Financial and Regulatory Policies as mediating variables among AP employees in selected Global Business Services (GBS) companies in Taguig City, Philippines. Anchored in the Technology Acceptance Model and Change Management Theory, the study employed a quantitative causal-predictive research design involving 100 AP employees selected through purposive sampling. Data were collected using a validated structured questionnaire and analyzed through descriptive statistics and Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings showed positive assessments of Perceived Usefulness, Perceived Ease of Use, Attitude Toward Technology, Leadership Support, Training and Development, AP Process Efficiency, Supplier Relationship Quality, Communication, and Compliance. Technology Acceptance Factors significantly influenced AP Process Efficiency (β = 0.269) and Supplier Relationship Quality (β = 0.335), while Change Management Factors significantly influenced AP Process Efficiency (β = 0.318) and Supplier Relationship Quality (β = 0.303). Communication and Compliance significantly mediated these relationships, demonstrating that effective AP performance depends on technology acceptance, organizational support, communication, and adherence to financial and regulatory policies. The study recommends strengthening technology training, leadership engagement, communication mechanisms, compliance awareness, continuous capability development, and technology-driven AP process improvements. The study aligns with SDG 8 – Decent Work and Economic Growth through employee capability, productivity, and operational efficiency, and SDG 9 – Industry, Innovation and Infrastructure through digitalization and process innovation. Its sustainability impact centers on strengthening technological, organizational, socio-economic, and institutional sustainability through efficient digital AP operations, employee development, financial governance, and sustainable supplier relationships.