scholarly journals CRITICAL FACTORS OF CLOUD ACCOUNTING ACCEPTANCE AND SECURITY FOR PROSPECTIVE ACCOUNTANTS: TAM EXTENSION

Author(s):  
Ayatulloh Michael Musyaffi ◽  
Muna Arinal

Cloud computing technology can change the business structure, including accounting, through cloud computing. However, cloud accounting has problems, especially those related to data, which affect user acceptance of cloud accounting. Based on these problems, this research aims to test the acceptance of cloud accounting. The object of this research focuses on cloud accounting users to prospective accountants who are still at the undergraduate degree, with a total of 123 respondents. The questionnaire was distributed via google form and then analyzed using PLS using data processing through SmartPLS. The findings of this study indicate that perceived ease of use and security can influence the intention to using cloud accounting. Meanwhile, perceived usefulness not able to control the choice to use cloud accounting. This is because prospective accountants still consider cloud as a learning medium to not guarantee uncertainty in using cloud accounting.

2020 ◽  
Vol 38 (2) ◽  
pp. 353-366
Author(s):  
Jiunn-Woei Lian ◽  
Chih-Teng Chen ◽  
Li-Fang Shen ◽  
Hung-Ming Chen

Purpose The purpose of this study is to explore the critical factors that affect users’ acceptance and usage intention toward blockchain-based smart lockers. Design/methodology/approach The research is designed in two phases. In the first phase, the key stakeholders are interviewed. Participants include managers from technology providers and logistics companies. In the second phase, a questionnaire survey is used to validate the proposed model. Findings Based on the final results, this study makes the following three suggestions. First, perceived usefulness and perceived ease of use are the critical factors. In other words, it is important to emphasize the function and convenience of a new service when introducing it to a potential user. Second, safety is not the major concern when using a blockchain-based smart locker. This means that users will trust the service provider for providing a secure service. Users do not worry about the security problem. Finally, the network externality of smart locker is also insignificant. Originality/value This study has three major contributions. First, this study identifies the critical factors that will affect user acceptance of blockchain-based smart lockers. Next, this study combines the opinions from service providers and users to understand the gap between different stakeholders. Finally, this study can enrich our understanding on the applications of blockchain from a managerial perspective and not only from a technical perspective, as in most previous studies.


2020 ◽  
pp. 097215092095717
Author(s):  
Esra Cengiz ◽  
Hülya Bakırtaş

The aim of this study is to investigate the factors affecting cloud computing technology application by using technology acceptance model 3 (TAM3). The conceptual model was empirically analysed. While the experience of employees has no moderating effect on the relationship between subjective norm and perceived usefulness, the effect of perceived ease of use on perceived usefulness is moderated by experience. In other words, the higher the experience, the higher the effect of perceived ease of use on perceived usefulness. In addition, perceived ease of use, in terms of the perceived enjoyment and playfulness variables, has a mediating effect. Perceived usefulness and perceived ease of use in cloud computing have positive effect on behavioral intention. Research on cloud computing and technology acceptance model has overlooked the mediating and moderating effect of variables in TAM3, on which very little work has been done.


2018 ◽  
Vol 1 (2) ◽  
pp. 135
Author(s):  
Anij Taludhar

<p>The mobile industry in recent years has been growing at a speedy pace where the use of cell phone is no longer limited to conventional usage like the voice communication, but has enriched the customer experiences with mobile internet services and other value added services. Along with the growing mobile industry, technology behind it is also changing accordingly. However, the user acceptance of technology depends on various factors that lead to either user acceptance or rejection. This study thus aims to identify the major determining factors that influence the user to use the 3G mobile internet and examines the interrelation among the determinants along with effect of the demographic variable limited to Kathmandu Valley users. The conceptual framework of this study is based on the extended version of Davis (1989)’s technology acceptance model using variables social influence, price perception, perceived usefulness, perceived ease of use, attitude to use and behavior intention. The primary survey is conducted using a set of questionnaire, which produced 180 valid responses from the mobile users in Kathmandu Valley. The reliability of the data from questionnaire is verified with factor analysis and Cronbach’s alpha. The result shows that social influence has significant influence on perceived ease of use while it has no significant influence on perceived usefulness. Price perception, on the other hand, influences the perceived usefulness. Similarly, perceived usefulness and perceived ease of use influence the attitude of use, which finally influences the behavioral intention. Along with this, social influence is also found to be the extended factors that can influence the attitude of the users, which in turn affects the behavioral intention. Demographic variables, however in this study, have shown no significant influence on the behavioral intentions. On the whole, the usage of 3G mobile internet service is not seen to be satisfying from the study. The major reasons as surveyed from the users themselves for this lower utilization seems to be higher data costs, presence of cheaper alternatives for internet like Wi-Fi internet, quick drainage of battery and slow mobile internet service provided by the mobile service providers. Thus, for mobile service providers, internet service providers are their direct competitors for 3G mobile internet services. This paper enhances understanding of user acceptance of 3G mobile internet services.</p><p>Journal of Business and Social Sciences Research, Vol. 1, No. 2, pp. 135-152</p>


2019 ◽  
Vol 9 (2) ◽  
pp. 396-406
Author(s):  
Aryanto Aryanto

ABSTRACT Smart Indonesia Program (PIP) is a direct cash assistance provided to underprivileged students with Smart Indonesia Card (KIP) as a marker / identity to ensure and ensure that children get the assistance of the Smart Indonesia Program. In order to monitor the distribution of KIP and to ensure that KIP has been accepted and can be utilized by the students, the Ministry of Education and Culture shall validate and update KIP recipient data through the Dapodik Application. Dapodik is an online and real time, based application that can be accessed and operated directly by all school operators in data entry, data processing, updating of PIP data, education personnel, students, periodic, sanitation, study groups and data of infrastructure school. This study aimed to evaluate the level of acceptance of basic education data applications (dapodik) using the method of Technology Acceptance Model (TAM). This study used 3 modified variables are Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) as independent variable while Acceptance of IT as dependent variable. This study used simple random sampling as a sampling technique, with the number of respondents as many as 66 people operators. For data analysis techniques, this study used multiple regression techniques with descriptive quantitative research types, as well as data processing tools using SPSS 16.00 for windows software. The results showed that the benefit factor (Perceived Ease of Use) of 43.5%, factor amenity (Perceived Usefulness) of 36.8%. This proves that the more dominant benefit factor influences receipt of Dapodik application usage as PIP data updating application.   Key Words: Aplication of Dapodik, Perceived Ease of Use, Perceived Usefulness, Perceived Usefulness, Acceptance of IT, Technology Accaptance Mod


Author(s):  
Chuleeporn Changchit

Cloud computing has become increasingly popular among users and businesses around the world, and education is no exception. Cloud computing can bring an increased number of benefits to an educational setting, not only for its cost effectiveness, but also for the thirst for technology that college students have today, which allows learning and adopting to these new technologies easier for them. This study aims at investigating how cloud computing is perceived by college students and which factors have a tendency to encourage or discourage them to accept the cloud computing as part of their course curriculum. The results in this study reveal that all five factors, perceived usefulness, perceived ease of use, perceived security, perceive speed of access, and perceived cost of usage are factors that play an important role in encouraging students to accept cloud computing as part of their core curriculum.


Author(s):  
M. McCord

The Technology Acceptance Model (TAM) (Davis, 1989) measures perceived usefulness and perceived ease of use as predictors of a user’s intent to use computer technology, and their actual usage on the job. The measure first appeared in 1989, in an MIS Quarterly article by Fred Davis and in a coauthored article in Management Science(Davis, 1989; Davis, Bagozzi, & Warshaw, 1989). Extending the Theory of Reasoned Action (Ajzen & Fishbein, 1980) to technology, Perceived usefulness (U) is defined as “the degree to which a person believes a particular system would enhance his or her job performance.” Perceived ease of use (EOU) is defined as “the degree to which a person believes that using a particular system would be free of effort.” ‘Usage intentions’ (BI) was measured through self-predicted future usage and ‘user acceptance’ was measured through self-reported current usage. Although information technology is adopted to improve employee performance, these gains are often lost or diminished by users’ unwilling to accept and use the information system. Davis wanted to understand why users rejected or accepted information technologies, to better predict, explain and increase user acceptance. The TAM model has since become one of the most established models for predicting user acceptance.


Author(s):  
Fiona F. Nah ◽  
Xin Tan ◽  
Soon E. Teh

Despite huge investments made by organizations in ERP implementation, maintenance, and user training, ERP implementation failures and less than expected productivity improvements are not uncommon. End users’ reluctance to use newly implemented ERP systems is often cited as one of the main reasons for ERP failures. To understand the lack of end-user acceptance of ERP systems, we examined end users’ attitude toward system use and symbolic adoption; the latter refers to users’ voluntary mental acceptance of a system. Four instrumental beliefs—perceived usefulness,perceived ease of use, perceived compatibility, and perceived fit—were modeled as the antecedents. The research model was tested using a survey on end users’ perceptions in adopting and using a newly implemented ERP system. The findings show that perceived compatibility and perceived ease of use have both direct and indirect effects (mediated by attitude) on symbolic adoption, while perceived fit and perceived usefulness influence symbolic adoption via attitude. The study provides managerial implications for organizations in engendering positive user acceptance of enterprise systems and applications.


Author(s):  
Theodora Zarmpou ◽  
Vaggelis Saprikis ◽  
Maro Vlachopoulou

This study presents a conceptual model that combines perceived ease of use, perceived usefulness, innovativeness, trust, demographic characteristics and relationship drivers in order to examine their influence on the mobile services’ adoption intention. The proposed model is empirically tested using data collected from a survey with questionnaires conducted in Greece. The results are analyzed through factor analysis, stepwise regression analysis, and ANOVAs. The findings show that individuals’ innovativeness, their educational level, and the relationship ties between the users and the mobile services are key factors to encourage m-services’ adoption. The results provide interesting insights and useful hints to practitioners and researchers.


2017 ◽  
Vol 8 (2) ◽  
pp. 47 ◽  
Author(s):  
Ali Tarhini ◽  
Ra’ed Masa’deh ◽  
Ali Al-Badi ◽  
Majdolen Almajali ◽  
Sufian Hussien Alrabayaah

This paper aims to investigate the effects of perceived ease of use, perceived usefulness, self-efficacy, trust, job opportunity, top management support, competitive pressure, and regulatory support on employees’ behavioral intention to use cloud computing. Data was collected by means of self-administrated questionnaire containing 25 items from 205 employees’ working in three, four, and five star hotels. Multiple regression analysis was conducted to test the research hypotheses. Results of the current study revealed that there are significant impacts of four independent variables (i.e. job opportunity, top management support, competitive pressure, and regulatory support) on behavioral intention (BI) to use cloud computing; whereas four independent variables (i.e. perceived ease of use, perceived usefulness, self-efficacy, and trust) have no significant impact on BI. The results of T-test also showed that there is a significant difference in the impact of BI to use cloud computing in favor of gender. On the other hand, the results of ANOVA’s test showed that there is no significant difference in the impact of BI that can be attributed to age, educational level, and personal income; whereas a significant difference found in favor of work position and hotel’s classification. In light of these findings, implications to both theory and practice are discussed.


Author(s):  
Dana Indra Sensuse ◽  
Darmawan Baginda Napitupulu

<p>E-learning is a model of delivering learning content electronically with the help of computers and multimedia. ABC University has implemented the e-learning system for two (2) years in order to improve the quality of teaching and learning process. This study aims to determine the level of user acceptance, especially from the perspective of students. In other words, this study also wants to evaluate the implementation of e-learning systems in higher education as well as identifying any factors that encourage students to use e-learning system especially in ABC University. The research method used was survey with the approach of TAM (Technology Acceptance Model) as the technology acceptance evaluation model consisting of two main factors: perceived ease of use and perceived usefulness. The results showed perceived usefulness significantly positive influence on user acceptance, while perceived ease of use did not significantly influence on user acceptance. The perceived ease of use also significantly positive influence perceived usefulness. The variance of user acceptance could be explained by two factors about 50.5%. </p>


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