scholarly journals Does Cloud-Based Accounting Information System Harmonize the Small Business Needs?

2020 ◽  
Vol 44 (1) ◽  
pp. 141-156
Author(s):  
Bambang Agus Pramuka ◽  
Margani Pinasti
Keyword(s):  
Information Systems ◽  
Technology Acceptance ◽  
Small Businesses ◽  
Structural Equation ◽  
Accounting Information ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Cloud Technology ◽  
Accounting Information Systems ◽  
Intention To Adopt

Cloud technology is now becoming a valuable resource, as it provides cost-saving business technology. Businesses exist to earn a profit by keeping their capital and expenses low. In an attempt to address the issue, this study employs structural equation model to complement literature on users' technology acceptance behavior. The framework of the study was based on the technology acceptance model (TAM) to better understand the adoption of cloud computing by small businesses owners. This study looks at the perception and attitudes of small businesses (SMEs) towards cloud technology based accounting information systems, therefore, their intention to adopt the technology. Result support the view that perceived usefulness, ease of use and credibility positively influenced SMEs' attitudes towards cloud-based accounting information systems and therefore their intention to adopt the technology. The result enhances literature in the field of cloud-based accounting systems for small businesses.

scholarly journals ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Siti Rahmi
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Technology Acceptance ◽  
Quantitative Research ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Quantitative Research Methods ◽  
Accounting Information Systems ◽  
Acceptance Model

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

scholarly journals Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur

2020 ◽  
Vol 9 (1) ◽  
pp. 1-11
Author(s):  
Ayu Mikarsih ◽  
Sofiati Wardah ◽  
Surahman Hidayat
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Accounting Information ◽  
Secondary Data ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Sample Collection ◽  
Accounting Information System ◽  
Accounting Information Systems

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.

Visual Analytics Adoption in Business Enterprises

2019 ◽  
Vol 11 (1) ◽  
pp. 68-89 ◽  
Author(s):  
Mohammad Daradkeh
Keyword(s):  
Technology Acceptance ◽  
Visual Analytics ◽  
Structural Equation ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Perceived Ease Of Use ◽  
Positive Effects ◽  
Intention To Adopt ◽  
Business Enterprises

Visual analytics is increasingly being recognized as a source of competitive advantage. Yet, limited research has examined the factors deriving it organizational adoption. By integrating the technology acceptance model (TAM) with the task-technology fit (TTF) model, this research developed a model for visual analytics adoption in business enterprises. To test the research model, data was collected through a questionnaire survey distributed to 400 business professionals working in a variety of industries in Jordan. Collected data were tested and analyzed using structural equation modeling (SEM) technique. Findings of this research confirmed the applicability of the integrated TAM/TTF model to explain the key factors that affect the adoption of visual analytics systems for work-related tasks. Specifically, the results of this research demonstrated that the task, technology, and user characteristics are fundamental and influential antecedents of TTF, which in turn has a significant positive effect on the perceived usefulness and perceived ease of use of visual analytics systems. Additionally, there are significant positive effects from perceived usefulness and perceived ease of use toward users' intention to adopt visual analytics systems, and a firm relationship between perceived ease of use and perceived usefulness of visual analytics systems. Together all these constructs explain 59.9% of the variance in user's intention to adopt visual analytics systems at the workplace. Findings of this research provide several important implications for research and practice, and thus should help in the design and development of more user-accepted visual analytics systems and applications.

scholarly journals LIFESTYLE ON INTENTION THROUGH THE MEDIATION OF PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE

2015 ◽  
Vol 12 (1) ◽  
Author(s):  
Juniati Juniati ◽  
Indarini Indarini
Keyword(s):  
Technology Acceptance ◽  
Structural Equation ◽  
Lifestyle Factors ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Perceived Ease Of Use ◽  
Intention To Adopt ◽  
Acceptance Model ◽  
The Impact

This study aims to identify relevant lifestyle factors that affect consumer adoption of mobilephone (BlackBerry). Furthermore, this study attempts to examine the impact of lifestyle factorson perception and adoption of BlackBerry consumers. Using the technology acceptance model asa theoretical framework, the conceptual model depicts the relationships among lifestyles,perceptions, and intention. Two-step structural equation modeling was used to test the proposedhypotheses. Results of this study show that consumer lifestyle factors (fashion consciousness,Internet involvement, and e-shopping preference) are direct and indirect antecedents ofconsumers’ intention to adopt BlackBerry phone. Findings of this study provide marketers withinsights into how knowledge about lifestyle factors can be integrated into marketing andadvertising strategies.Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor gaya hidup yang mempengaruhiminat mengadopsi telepon selular (BlackBerry). Selain itu, penelitian ini bertujuan untukmenguji pengaruh faktor gaya hidup terhadap persepsi dan minat mengadopsi telepon selularBlackBerry. Studi ini menggunakan model penerimaan teknologi sebagai kerangka teori, modelkonseptual menggambarkan hubungan antara gaya hidup, persepsi, dan niat. Untuk mengujihipotesis yang diajukan digunakan pemodelan persamaan struktural. Hasil dari penelitian inimenunjukkan bahwa faktor gaya hidup konsumen (kesadaran fashion , keterlibatan internet, danpreferensi e-shopping) adalah anteseden langsung dan tidak langsung dari niat konsumen untukmengadopsi telepon selular BlackBerry. Temuan penelitian ini memberi pemasar wawasanmengenai bagaimana pengetahuan tentang faktor gaya hidup dapat diintegrasikan ke dalamstrategi pemasaran dan periklanan.

Exploring College Students’ Intention to Adopt e-Textbooks: A Modified Technology Acceptance Model

Libri ◽  
2015 ◽  
Vol 65 (2) ◽  
Author(s):  
Chun-Hua Hsiao ◽  
Kai-Yu Tang ◽  
Chien-Hung Lin
Keyword(s):  
College Students ◽  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Structural Equation ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Intention To Adopt ◽  
Proposed Model ◽  
Perceived Enjoyment ◽  
Acceptance Model

AbstractThis study aims to verify and propose a modified technology acceptance model (TAM) to understand the antecedents of e-textbook adoption among college students. An extended TAM is to investigate college students’ intention to adopt e-textbooks. Measurement items were drawn and modified from existing validated scales. After data were collected from college students in Taiwan, structural equation modelling was employed to examine and compare the proposed model with the original model. Moreover, two tests were conducted to determine the extent of common method variance in the current data. The empirical findings support the inclusion of perceived enjoyment in the TAM. The proposed model explained 43% of the variance in behavioural intention, but explained 71% of the variance in attitudes, suggesting an explication of how the different determinants influence college students’ adoption of e-textbooks. The significance of the chi-square difference between the two models indicates that our proposed model shows a better fit to the data than the TAM does. Besides, perceived enjoyment is a critical factor in the influence of attitudes towards the usage of e-textbooks. Perceived ease of use is more influential than perceived usefulness in the determination of attitudes.

Determinants of Self-Service Analytics Adoption Intention

2019 ◽  
Vol 31 (4) ◽  
pp. 19-45 ◽  
Author(s):  
Mohammad Daradkeh
Keyword(s):  
Technology Acceptance ◽  
Structural Equation ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Perceived Ease Of Use ◽  
Intention To Adopt ◽  
User Empowerment ◽  
Task Technology Fit ◽  
Self Service

The increasing popularity of self-service analytics (SSA) is empowering business users to analyze data and generate actionable insights autonomously. While there are many benefits to SSA tools, there is a scarcity of research on the factors influencing their adoption in business organizations. This article presents an extended technology acceptance model (TAM) that incorporates the task-technology fit (TTF), compatibility, and user empowerment as critical antecedents of users' intention to adopt SSA tools for reporting and analytics tasks. To test the proposed model, data were collected through a questionnaire survey of 211 business users working in different industries in Jordan. The collected data were analysed using structural equation modeling (SEM). The results of this study demonstrate that the task-technology fit, compatibility, and user empowerment are significant predictors of users' perceptions of usefulness and ease of use of SSA tools. Both of perceived usefulness and perceived ease of use have a positive effect on users' intention to adopt SSA tools. Collectively, all these factors account for 51.6 percent of the variance in the behavioral intention. The findings of this study provide several key implications for research and practice, and thus should contribute to the design and adoption of more user-accepted SSA tools and applications.

Understanding Internet Banking Adoption and Use Behavior

2006 ◽  
pp. 308-330
Author(s):  
Siu-cheung Chan ◽  
Ming-te Lu
Keyword(s):  
Technology Acceptance ◽  
Structural Equation ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Internet Banking ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Intention To Adopt ◽  
Acceptance Model ◽  
Use Behavior

This study investigates adoption/use behavior within the context of Hong Kong Internet Banking services. A research framework based on the extended Technology Acceptance Model (TAM2) and Social Cognitive Theory is developed to identify factors that would influence the adoption and continue use of Internet Banking. Structural Equation Modeling (SEM) is employed to examine the entire pattern of inter-correlations among the eight proposed constructs, and to test related propositions empirically. A survey involving a total of 499 university students is conducted and confirmatory factor analysis used to determine the measurement efficacies. The results reveal that both subjective norm and computer self-efficacy indirectly play significant roles in influencing the intention to adopt Internet Banking. Perceived ease of use has a significant indirect effect on intention to adopt/use through perceived usefulness, while its direct effect on intention to adopt is not significant.

scholarly journals Modeling Managerial Accounting Information Systems Acceptance and Intention of Retention: Activity based Costing System as an Example

2021 ◽  
Vol 18 ◽  
pp. 1461-1473
Author(s):  
Ahmed Abdullah Saad Al-Dhubaibi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Technology Acceptance ◽  
Accounting Information ◽  
Ease Of Use ◽  
Manufacturing Companies ◽  
Activity Based Costing ◽  
Managerial Accounting ◽  
Accounting Information System ◽  
Accounting Information Systems

Accounting information systems acceptance and use has been a research interest for many researchers in recent years. Research in this area has employed several models related to technology acceptance and adoption. Factors that influence users’ acceptance and intention of use were investigated based on the pre-implementation perception of users regarding the usefulness of the systems, ease of use, and many other factors. In contrast, this study provides evidence on the post-implementation acceptance of the Activity-Based Costing (ABC) information system as a result of familiarity with the system and the realized benefits rather than expected. A questionnaire survey is used for data collection from different sized manufacturing companies. To analyze the hypothesized model, data obtained from non-adopters of ABC or adopters at the early stage of adoption were excluded from the analysis. In total, 83 valid responses were collected and used in the analysis. The findings indicate that user acceptance of ABC as a managerial accounting information system was enforced by the wider extent of use and the mediation of reported benefits that were realized by users (departments) of the system. Further, the acceptance of the system mediates the extent of use and the magnitude of reported benefits in their positive effect on the organizational intention to retain the system. These results guide companies that establish a new accounting information system, which may encounter a certain level of resistance, to make the benefits of the system implementation visible to all departments to create acceptance for the system and maximize the benefits of its use.

Determinants of M-Commerce Adoption: An Empirical Study

GIS Business ◽  
2019 ◽  
Vol 14 (6) ◽  
pp. 783-794
Author(s):  
Nahil Abdallah ◽  
Hamzah Alkhazaleh ◽  
Amer Ibrahim ◽  
Mohamad Habli ◽  
Tawfik Zeki
Keyword(s):  
Technology Acceptance ◽  
Structural Equation ◽  
Service Providers ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Security And Privacy ◽  
Perceived Ease Of Use ◽  
Perceived Trust ◽  
Intention To Adopt ◽  
Acceptance Model

M-commerce has very rapidly developed into a very powerful way of reaching out to the consumer. M-commerce has been a massive success in terms of users’ adoption in some markets like Japan, while, astonishingly, not as thriving in others. However, its acceptance and level of adoption are low in Palestine compared to other countries. The research main objective is to classify the key variables that influence the acceptance of M-commerce among higher education students in Palestine by developing an M-commerce adoption Model based on an extension of the Technology Acceptance Model (TAM).  A total of 430 questionnaires were collected and analyzed using Structural Equation Modelling (SEM) technique. The findings revealed that perceived usefulness, perceived ease of use, personnel innovation, security and privacy, subjective norms, and perceived trust are found to have an important effect on consumer behavioral intention to adopt M-commerce. These results will benefit stakeholders involved in M-commerce activities such as service providers, retailers, consumers, academicians, and students.

scholarly journals KAJIAN MENGENAI PENERIMAAN SISTEM INFORMASI WEB PADAMU NEGERI TERHADAP PENDIDIK DAN TENAGA KEPENDIDIKAN DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM)

2018 ◽  
Vol 1 (2) ◽  
pp. 1-15
Author(s):  
Ai Umamah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Technology Acceptance ◽  
Private School ◽  
Technology Use ◽  
Structural Equation ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Real Relationship ◽  
The Web

Islamic Foundation Nuurul Muttaqiin ia a private school in the Garut which is engaged in Islamic education. Charging administration teachers online or Web Padamu Negeri is an information system that is in use at the Islamic Foundation Nuurul Muttaqiin Cisurupan Garut. With the web Padamu Negeri online expect to help filling teacher administration. Charging a good data teacher is needed in order to facilitate schools and teachers to find information. In support of online data entry Padamu Negeri need support of State Information Systems and Technology quality information. The theory used in this research is the theory butterfly Behaviour Information Systems. This research method using a survey approach and the kind of research is quantitative descriptive. Data collection techniques with interviews, circulate a list of questions and study documentation. Data analysis model used amos 22 version.The population in this study were teachers in the Islamic Foundation Nuurul Muttaqiin Cisurupan Garut registered active in the web information system Padamu Negeri.Total population is 112 people and the number of samples in the meticulous 103 people. The research hypothesis testing with SEM analysis (Structural Equation Model). SEM is a statistical analysis tools in use to complete multilevel research model simultaneously. From the seven proposed hypothesis shows that there are two hypotheses are not supported. First, the Behavioral Intention to use with Actual technology use in the feel of teachers and there is no real relationship (significant). Secondly, it was felt teachers and no real relationship (significant) between the Perceived usefulness Perceived ease of use.

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