This research to analyze the intention of accountants on apply green information technology (green IT-GIT) by using a conceptual framework based on behavioral intention model. Previous research has been conducted on IT professionals. This research was conducted in universities domiciled in Makassar City of South Sulawesi Indonesia. Data collection were done through the distribution of questionnaires to the accountants who were registered as lecturers. The questionnaire was completed by 106 accountants and analyzed by structural equation modeling (SEM) approach by using partial least square (PLS) Ver 3.0. The results found that the intention in using green IT influenced by the beliefs related green IT usage, attitudes toward green IT usage and subjective norms. Another results that environmental cost knowledge has no effect on attitudes toward green IT usage and the level of awareness also does not affect the intention in using green IT but the level of awareness is found to affect the attitude toward green IT usage. The research shows that accountants can contribute on the comprehensive efforts in reducing global warming through the use of green IT.

Keywords : Accountants, intention, belief, attitude, subjective norm, knowledge, environmental cost, level of awareness, green IT.