Technology acceptance model of the Indonesian government financial reporting information systems

Author(s):  
Wahyu Agus Winarno ◽  
Hendrawan Santosa Putra
Author(s):  
Melih Kirlidog ◽  
Aygul Kaynak

Technology Acceptance Model (TAM) is an important tool to understand the dynamics of acceptance of Information Systems in an organization. The model posits that perceived ease of use and perceived usefulness are key factors in the adoption. This study extends TAM for investigating the user rejection of technology by reversing the two key factors into perceived difficulty of use and perceived uselessness. The study was conducted by surveying the customers of an e-banking application in Turkey who disuse the system. The results reveal important hints for the organization that wants to get an insight into the causes of the system disuse.


Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Andreuw K. Pantow ◽  
Barno Sungkowo ◽  
Esrie A. N. Limpeleh ◽  
Antonius A. Tand

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.


2016 ◽  
Vol 11 (10) ◽  
pp. 91 ◽  
Author(s):  
Akca Yasar ◽  
Gokhan Ozer

In order to survive in today’s global competitive environment, businesses have to use information systems during management and production processes. Technology Acceptance Model (TAM) is developed by Davis (1989). According to this model, the use of a new information system depends on perceived ease of use and perceived usefulness variables. This study analyzes the factors that affect the use of Enterprise Resource Planning (ERP) software, which is an information system, in the frame of TAM variables. 236 companies that use these information systems participated in the survey. It is determined that, eleven independent variables, which are taken into consideration in the scope of user characteristics, innovative characteristics, organizational and environmental characteristics factors, have statistically meaningful and positive effect on perceived ease of use and perceived usefulness which represent TAM parameters. Similarly, it is determined that, perceived ease of use and perceived usefulness have a positive and statistically meaningful effect on the use of ERP.


Sign in / Sign up

Export Citation Format

Share Document