Factors affecting employees' behavioral intention to adopt accounting information system (AIS) in Bangladesh

Author(s):  
Md. Khaled Amin ◽  
Shobnom Munira ◽  
Afrin Azhar ◽  
Afrina Amin ◽  
Mubasshir Tahmidul Karim
Accounting ◽  
2021 ◽  
pp. 645-654 ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Abdalwali Lutfi ◽  
Ahmad Farhan Alshira’h ◽  
Mohamed Saad ◽  
Nahla Mohamad El Sayed Ibrahim ◽  
...  

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.


2017 ◽  
Vol 5 (2) ◽  
pp. 61
Author(s):  
Amru Usman ◽  
Hildayatun Nufus

This study aims to know the effect of moral intensity and perceived ethics on behavioral intentions related to accounting information system at PT. Pupuk Iskandar Muda, Aceh Utara. Sampling technique used census sampling where all the population used as the samples so that the samlpe in this study is 30. This study uses multiple linear regression analysis whit hypotesis testing using SPSS 16 for windows to analyze the data of this study. The results show that Moral intensity has a significant effect on behavioral intention relation to the accounting informasion system, Perceived ethical variables has a significant effect on behavioral intention related to information system.


2018 ◽  
Vol 10 (1) ◽  
pp. 257
Author(s):  
Yung-Yu Lai ◽  
AnAn Chiu

Due to the advancement of computer and information technology (IT), integrating the information and computing technology into the Accounting curriculum is one of the critical issues. This paper discusses whether the learning attitude towards information technology and the major in which these students enrolled will affect their respective learning performance based on testing results obtained from the questionnaire of the Accounting Information System Contest. Important findings include the following items: 1) Different learning attitude may affect the learning performance; 2) There is a significant difference in terms of the subjects of academic content and associated skills in the Contest for the participated candidates enrolled in different majors. From the results, it is notable that academic institutions should train instructors to help students develop better critical and creative skills required for pursuing their future profession and redesign the curriculum to integrate more relevant, practical skills in the emerging technology and Accounting knowledge areas. In addition, businesses should provide distinctive job training for employees from/with different education backgrounds to help them become more quickly adapted to the job.


2020 ◽  
Vol 2 (1) ◽  
pp. 1-11
Author(s):  
Sitti Zulaeha ◽  
Ayu Puspita Sari

Analysis of Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri, Thesis Accounting Study Program Faculty of Economics and Business Muhammadiyah University Makassar. Supervised by Supervisor I Ansyarif Khalid and Supervisor II Sitti Zulaeha. This study aims to obtain empirical evidence using primary data regarding Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri. This type of research used in research is correlational with a quantitative approach. The population and sample in this study are based on certain criteria or puposive sampling techniques of 43 respondents. The results showed that the user involvement variable had no significant effect on the performance of accounting information systems. While a variety of training and education program variables, personal technical abilities, facilities and top management support significantly influence the performance of accounting information systems.


2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Rudy Suryanto ◽  
Mohamad Abdul Latif ◽  
Hafiez Sofyani

This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system usage (ASU) are positif significant. Keywords: Accounting Information System, Public Service Agency (BLUD), Structural Equation Model, Technology Acceptance Model (TAM)


Author(s):  
Metin Uyar

This chapter aims to explain how the accounting information system is adopted in businesses. The development of e-services and e-business affect the activities of the accounting systems. In this context, factors affecting the adoption of the system have been identified with respect to their specifications. The data was collected using the survey method. The partial least squares method that is a technique of a structural equation model was used to analyze. According to the findings, the organization structure, stakeholders, technology, and external structure influence the adoption of the accounting information system. The organization structure has been identified as the strongest factor. Technological progressions have a high impact on adoption. Findings show that management is sensitive to new data management approaches such as big data, business intelligence. Practical recommendations were presented in accordance with the findings.


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