earticle

논문검색

Evaluation of Factors Affecting the Use of the Accounting Information System Using the TAM Model : A Field Study in Algerian Firms

원문정보

Widad Benzine, Ahcène Tiar

피인용수 : 0(자료제공 : 네이버학술정보)

초록

영어

The accounting literature abounds with many studies concerning the organizational and technical aspects of the AIS to simulate progress in the business environment. However, few studies have focused on the role of individual factors in overcoming resistance to change and maximizing the value of using the system. Therefore, this study aims to shed light on user beliefs by evaluating the factors that affect the use of the AIS using a developed TAM. A total of 132 subjects participated in this study, in which the questionnaire was used as a data collection tool and AMOS was used to test the model. The results showed that subjective norm, training and experience were the most important previous factors that affect the perceptual factors represented in usefulness, ease of use and the inevitability of change, which all had an impact on the continuance intention to use the AIS among users in Algerian firms. This study shed light on the importance of assessing individual factors rather than focusing only on the ways to develop AIS or researching for new technologies and the costs of this investment because this will increase the chances of success in using the system.

목차

ABSTRACT
Ⅰ. Introduction
Ⅱ. Theoretical Background and Hypotheses
2.1. Subjective Norm (SN)
2.2. Training (TR)
2.3. Previous Experience (PEXP)
2.4. Perceived Usefulness (PU)
2.5. Perceived Ease of Use (PEOU)
2.6. Perceived Inevitability of Change (PIC)
2.7. The Continuance Intention to Use AIS(CIN)
Ⅲ. Research Methodology
3.1. Instrument Construction
3.2. Data Collection
Ⅳ. Results
4.1. Measurement model
4.2. Structural Model
Ⅴ. Discussion
5.1. Subjective Norm
5.2. Training
5.3. Previous Experience
5.4. Perceived Ease of Use
5.5. Perceived Usefulness
5.6. Perceived Inevitability of Change
5.7. The New Paths
Ⅵ. Conclusion
6.1. Theoretical and Practical Implications
6.2. Limitations and Future Research

저자정보

  • Widad Benzine Adjunct Professor, University of Badji Mokhtar of Annaba, Algeria
  • Ahcène Tiar Professor, Faculty of Economic, Commercial and Management Sciences, l’Université 20 Août 1955-Skikda, Algeria

참고문헌

자료제공 : 네이버학술정보

    함께 이용한 논문

      ※ 기관로그인 시 무료 이용이 가능합니다.

      • 6,300원

      0개의 논문이 장바구니에 담겼습니다.