e-journal

A field study of user versus provider perceptions of management accounting system services

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Purpose – The purpose of this paper is to investigate user versus provider perceptions of
management accounting system (MAS) services using the DeLone and McLean information system
success model and the theoretical lens of social perception theory.
Design/methodology/approach – Quantitative survey data were collected and analyzed using
ordinal regression. Qualitative interview data concerning user-provider perceptions of MAS service
information quality, importance, use, and satisfaction were utilized to corroborate and explain the data
analysis.
Findings – The results suggest that there are significant perceptual differences about MAS service
quality by users versus providers. For this organization, the paper identifies what these differences
are, why they exist, and how organizations may identify and narrow identified gaps.
Research limitations/implications – The paper is based on a case study that may not be
generalizable to broader populations. It uses a cross-sectional, correlational, self-report survey,
therefore is unable to make causal or directional inferences. Future research should assess MAS
services in different organizations, industries, and cultures.
Practical implications – The paper is among the first to provide quantitative and qualitative
evidence of perceived differences in accounting service quality, approaches to uncovering sources of
differences, and steps that organizations may take to improve service quality.
Originality/value – This paper is the first to apply the DeLone and McLean information system
success model in the context of MAS service quality. The paper examines perceptions of MAS
providers and users to evaluate services and investigates perceptual differences across functions and
at different organizational levels.

Keywords Management accounting, Accounting systems, Information systems

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 18 No. 3, 2010 pp. 252-285

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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