学校对财务会计信息系统的接受:技术接受模型

IF 1.7 4区 经济学 Q2 ECONOMICS
Carolina Lita Permatasari, S. D. W. Prajanti
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引用次数: 4

摘要

财务会计信息系统是为公众提供财务报表所必需的。此外,学校的管理需要与组织决策相关的会计信息,因此需要对会计信息系统进行管理。会计的一个重要方面,旨在产生财务报告在一个组织是财务报告经理的行为,成为行为会计的研究。本研究旨在探讨学校财务管理人员对会计资讯系统使用行为意向的感知易用性、感知有用性及使用态度之影响。本研究还旨在确定学校财务管理人员在编制财务报表时接受会计信息系统的程度。本研究采用的方法是结合通径分析技术的定量方法。本研究的人口和样本数量是来自三宝垄市一个教育基金会的50名受访者,该基金会由财务主管和Marsudirini基金会学校的财务部门组成。研究结果表明:感知易用性对感知有用性有显著影响;感知有用性与使用态度的关系;易用性:对使用的态度;感知易用性到行为使用意图;以及对使用的态度和使用的行为意图。被拒绝的假设是感知有用性对行为使用意图的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Acceptance of Financial Accounting Information System at Schools : Technology Acceptance Model
Financial accounting information systems are needed in the presentation of financial statements for the public. Besides that, school management requires accounting information in relation to decision making for organizational purposes, so managerial of accounting information system is needed. One important aspect of accounting that aims to produce financial reporting in an organization is the behavior of financial report managers which become studies of behavioral accounting. The purpose of this study was to examine the effect of perceived ease of use, perceived usefulness, and attitude toward using on behavioral intention to use accounting information systems by school financial managers. This study also aims to determine the extent of the acceptance of accounting information systems by school financial managers in the preparation of financial statements. The method used in this study is a quantitative method with path analysis techniques. The number of population and sample in this study were 50 respondents from an educational foundation in the city of Semarang which consisted of treasurers and the finance department of the Marsudirini Foundation school. The results obtained from this study are the significant influence of perceived ease of use to perceived usefulness; perceived usefulness to attitude toward using; perceived ease of use to attitude toward using; perceived ease of use to behavioral intention to use; and attitude to using toward behavioral intention to use. The rejected hypothesis is the influence of perceived usefulness tobehavioral intention to use.
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来源期刊
CiteScore
1.80
自引率
11.10%
发文量
32
审稿时长
24 weeks
期刊介绍: The Journal of Economic Education offers original articles on teaching economics. In its pages, leading scholars evaluate innovations in teaching techniques, materials, and programs. Instructors of introductory through graduate level economics will find the journal an indispensable resource for content and pedagogy in a variety of media. The Journal of Economic Education is published quarterly in cooperation with the National Council on Economic Education and the Advisory Committee on Economic Education of the American Economic Association.
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