e-journal

Factors influencing accountants’ behavioural intentions to use and actual usage of enterprise resource planning systems in a global development agency

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Purpose – This research aims to explore factors influencing accountants’ usage of enterprise
resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised
that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would
have significant and positive effects on behavioural intention to use, and facilitating conditions and
behavioural intention would have significant and positive effects on frequency of use (actual usage).
Design/methodology/approach – The study utilised a quantitative approach through an online
survey of 104 respondents from the different countries that the organisation operates within.
Findings – Using multiple regression analysis, the findings showed that attitudes towards use,
performance expectancy, self-efficacy and effort expectancy were significant predictors of behavioural
intention to use the ERP system. Behavioural intentions and facilitating conditions significantly and
positively influenced actual ERP usage. Social influence was found to be non-significant.
Research limitations/implications – The study used a small sample drawn from a single
organization.
Practical implications – The paper tests a model of usage of ERP and identifies those factors that
are likely to influence ERP usage in a global development agency.
Originality/value – The paper supplements the existing literature on ERP usage in global
organizations.

Keywords Self-efficacy, Attitudes towards use, Effort expectancy,ERP systems, Facilitating conditions,Frequency of use, Intentions to use, Performance expectancy, Subjective norms

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Financial Reporting and Accounting

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Journal of Financial Reporting and Accounting Vol. 11 No. 2, 2013 pp. 179-200

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

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