earticle

영어

The purpose of this study is to review and to investigate the impact of accounting information system quality on intention to use and the moderating role of self-efficacy. Critical review of previous studies, especially the limits of previous theories about information technology suggests that information system quality increases intention to use and self-efficacy as entry barrier moderates the relationship. The empirical study with 210 samples of hotel employees in Seoul shows that 1) accounting information system quality increase the intention to use accounting information system but the system quality of accounting information system quality does not. And 2) self-efficacy only moderates the relationship between information quality and intention to use.