User perceptions of cloud-based small business accounting software

Abstract

Purpose This study aims to identify the variables which influence user perceptions of cloud-based small business accounting software. Design/methodology/approach This study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings. Findings The findings from this study suggest that user satisfaction and perceived effectiveness were more strongly influenced by content and accuracy than the variables format, ease of use and timeliness. Research limitations/implications There were a small number of participants (122) from a single city in New Zealand evaluating a single software application. Practical implications Given the increased availability and range of accounting applications for small business, these findings help explain factors which might influence software selection decisions. This study also provides a platform for researchers to extend this research to other cloud-based accounting software applications in their academic research. These findings may also provide software developers with functionality suggestions to be included in future software development. Social implications These findings identify the perceived importance of the factors used to evaluate cloud-base accounting software. Originality/value There has been very little research undertaken to identify factors which influence user perceptions of cloud-based accounting software using a structured EUCS framework.