中小企业会计信息系统实施的作用:基于技术接受模型的应用

Q2 Arts and Humanities
Nantachai Sasadeeong
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引用次数: 0

摘要

研究的目的是1)研究接受因素的意见水平,2)接受变量之间的关系,3)使用曼谷及其周边地区的会计一揽子计划重新检验接受的因果关系模型。本研究采用混合法;在线收集了500名受访者,并使用描述性统计来解释百分比、平均值、标准维度和通过AMOS计划进行的分析,该计划通过半结构化访谈、分析和使用数据分析元素的总结与30名关键线人进行访谈。结果显示了使用高水平、及时的管理决策和减少发布错误的好处(0.827)。可用性为中等水平;处理简便、快速,调和效率高、准确性高(0.899)。效率很高:准确和快速的会计记录,故障预防系统和欺诈问题减少(0.870)。意图是高层次的;对机构的工作至关重要,在线上和离线可用,员工的支持,他们倾向于推荐给朋友或机构(0.832)。使用的行为是高水平的,最新的,并且满足会计认证标准(0.825)。研究人员基于假设和经验数据测试了模型的一致性,发现所有阈值都在可接受(通过)标准之内;CMIN/df = 1.984, GFI。CFI = .988, NFI = .977, TFI = .979, RMR = .979, RMSEA = .044,假设检验表明接受除假设4 (H4)外的所有假设不符合假设。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ROLE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION FOR SMEs: BASED ON APPLICATION OF THE TECHNOLOGY ACCEPTANCE MODEL
The research aims 1) to study the level of opinion on acceptance factors, 2) the relationship between acceptance variables, and 3) to retest the causal relationship model for acceptance using the accounting package programme in Bangkok and its vicinity. The mixed method was applied to this research; 500 respondents were collected online and used descriptive statistics to explain percentages, averages, standard dimensions, and analysis through the AMOS programme—interviews with 30 key informants with semi-structured interviews, analysis, and summaries using data analysis elements. The result presented the benefits of using high-level, timely management decisions and reducing posting errors (0.827). The usability was moderate level; it was easily and quickly processed and reconciled more efficiently and accurately (0.899). The effectiveness was high: accurate and faster accounting records, fault prevention systems, and fraud problem reduction (0.870). The intention was high level; essential for the establishment’s work, available online and offline, staff’s support, and they tend to recommend it to friends or establishments (0.832). The used behaviour was high-level, up-to-date, and met accounting certification standards (0.825). The researcher tested the harmonisation of models based on assumptions and empirical data and found that all thresholds were within the acceptable (pass) criteria; CMIN/df = 1.984, GFI. CFI = .988, NFI = .977, TFI = .979, RMR = .979, RMSEA = .044, and hypothesis testing shows that accepting all hypotheses except hypothesis 4 (H4) does not meet the hypothesis.
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来源期刊
Journal of Namibian Studies
Journal of Namibian Studies Arts and Humanities-History
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11
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