Pacific Accounting Review最新文献_第6页

The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers 让步时机、感知公平和侵略性对税收谈判出价的影响

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-05-27 DOI: 10.1108/par-07-2020-0099

Yuen Hoong Voon, Anna Che Azmi, S. Jayasingam

PurposeThis study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers.Design/methodology/approachThis is an experimental study conducted on tax practitioners using a design of 2 × 1, varying the tax authorities’ negotiation strategy (i.e. concession-gradual and concession-end strategies) across two levels.FindingsThe concessionary negotiation strategies adopted by tax authorities influence tax practitioners’ final proposed offers, their perceptions of fairness (i.e. distributive justice and procedural justice) and their aggressiveness of stance in tax audit negotiations.Originality/valueThis experimental study contributes to existing research on tax authority-tax practitioner negotiation models used during tax audits by providing the first evidence that concession timing matters. The study extends the negotiation model to include tax aggressiveness as a new variable and examines the indirect roles of fairness and offers in tax audit negotiations.

目的本研究旨在检验税务机关使用特许时间谈判策略对税务从业者及其最终提议的影响。设计/方法论/方法这是一项针对税务从业者的实验研究，采用2×1的设计，在两个层面上改变税务机关的谈判策略（即逐步让步和最终让步策略）。调查结果税务机关采取的优惠谈判策略影响税务从业人员的最终提议、他们对公平的看法（即分配正义和程序正义）以及他们在税务审计谈判中的积极立场。独创性/价值这项实验性研究为税务审计期间使用的税务机关税务从业者谈判模型的现有研究提供了第一个证据，证明特许时间很重要。该研究扩展了谈判模型，将税收积极性作为一个新的变量，并考察了公平和优惠在税务审计谈判中的间接作用。

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引用次数: 1

Artificial intelligence and the changing landscape of accounting: a viewpoint 人工智能与会计领域的变化:一个观点

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-05-26 DOI: 10.1108/par-06-2021-0107

John Kommunuri

Purpose

The study aims to explore the changing landscape of accounting and the role of emerging technologies in the accounting environment. The author presents viewpoints on the influence of artificial intelligence (AI), machine learning (ML) and other subsets in accounting, emphasising the increasing need for and significance of these applications. The viewpoints could provide researchers and practitioners with a meaningful overview of knowledge and research agenda.

Findings

The role of emerging technologies in accounting and various opportunities and challenges in implementation are discussed. In addition, possible future research directions are identified.

Research limitations/implications

The paper does not contain empirical findings.

Originality/value

This paper expresses the author’s viewpoints regarding the impact of AI and ML on the changing accounting environment.

目的本研究旨在探讨会计环境的变化和新兴技术在会计环境中的作用。作者对人工智能(AI)、机器学习(ML)和其他子集在会计中的影响提出了观点，强调了对这些应用日益增长的需求和重要性。这些观点可以为研究人员和实践者提供对知识和研究议程的有意义的概述。研究结果讨论了新兴技术在会计中的作用以及实施中的各种机遇和挑战。并对未来可能的研究方向进行了展望。研究局限性/启示本文不包含实证研究结果。原创性/价值本文表达了作者关于人工智能和机器学习对不断变化的会计环境的影响的观点。

引用次数: 0

The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting) 全球报告倡议的过去、现在和未来：可持续性报告的批判性思考和研究议程（标准制定）

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-05-20 DOI: 10.1108/par-02-2022-0034

C. de Villiers, Matteo La Torre, M. Molinari

PurposeThis paper aims to reflect on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting and identifies avenues for future research.Design/methodology/approachA critical reflection and analysis of research on the GRI’s achievements and the influence of the International Financial Reporting Standards (IFRS) Foundation’s initiative to develop global sustainability reporting standards.FindingsThe GRI has a dominant position in sustainability reporting standard-setting related to the provision of information about the influence of reporting organisations on society and the natural environment. The IFRS Foundation’s initiative to enter the sustainability reporting standard-setting arena, although from the perspective of providing information to investors regarding the influence of society and the environment on the reporting organisation, is an attempt to solidify its own position as the reporting standard setter of choice, not only for financial reporting but for all reporting standards. However, despite its aim to differentiate its role from the GRI by leveraging the financial-oriented ideological side of double materiality, we argue that the IFRS is unlikely to harm the GRI’s global position in producing multi-stakeholder standards for sustainability reporting and accountability. This differentiated position is facilitated by the different sources of legitimacy the GRI and IFRS rely on.Research limitations/implicationsThe paper identifies future research opportunities.Originality/valueDue to the recent initiatives for creating new sustainability reporting standard-setters, to the best of the authors’ knowledge, this paper offers one of the first critical reflections on the past and the likely future of the GRI and its sustainability reporting standards. The paper also identifies several new avenues for future research.

目的本文旨在通过研究当前的实际举措和全球报告倡议（GRI）在非财务和可持续性报告领域的地位，反思可持续性报告标准的未来，并确定未来研究的途径。设计/方法论/方法对GRI成就的研究以及国际财务报告准则基金会制定全球可持续性报告准则的举措的影响进行批判性反思和分析。调查结果GRI在可持续性报告标准制定方面占据主导地位，该标准涉及提供报告组织对社会和自然环境影响的信息。国际财务报告准则基金会主动进入可持续性报告标准制定领域，尽管从向投资者提供有关社会和环境对报告组织影响的信息的角度来看，这是为了巩固其作为首选报告标准制定者的地位，不仅适用于财务报告，而且适用于所有报告标准。然而，尽管《国际财务报告准则》旨在通过利用双重重要性的财务导向意识形态方面，将其角色与GRI区分开来，但我们认为，《国际财务报表准则》不太可能损害GRI在制定可持续性报告和问责的多方利益相关者标准方面的全球地位。GRI和IFRS所依赖的不同合法性来源促进了这种差异化的立场。研究局限性/含义本文确定了未来的研究机会。原创性/价值据作者所知，由于最近为创建新的可持续性报告标准制定者而采取的举措，本文对GRI及其可持续性报告准则的过去和可能的未来进行了首次批判性反思。该论文还确定了未来研究的几个新途径。

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引用次数: 25

Empirical examination of the direct and moderating role of corporate social responsibility in top executive compensation 企业社会责任对高管薪酬的直接调节作用的实证检验

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-05-13 DOI: 10.1108/par-09-2021-0162

M. Malik, E. D. Shim

PurposeThe purpose of this study is to examine the direct association between firms’ corporate social responsibility (CSR) scores, CSR disclosures and executive compensation. This study further investigates the moderating role of CSR in the association between executive compensation and firms’ stock market and accounting performances.Design/methodology/approachThis study collects CEO compensation information from the Execucomp database and CSR performance information from the MSCI ESG database. The final sample consists of 4,193 firm-year observations for 1,318 US public firms for the period 2009–2013. This study uses lagged regression analysis to test the direct and moderating roles of CSR in executive compensation.FindingsRegarding the direct role of CSR, this study finds that CEO compensation is positively related to CSR performance but not to firms’ issuance of CSR reports. This study also finds a positive moderating role of CSR in the relationship between CEO compensation and firms’ stock performance. However, the authors do not identify any role for CSR in the relationship between CEO compensation and accounting performance. The results also show a negative association of CSR in the relationship between CEO compensation and firm size.Originality/valueThis study fills a gap in the literature by providing empirical evidence on the direct association between CSR and CEO compensation and how the association between CEO compensation and firm performance is moderated by CSR scores. The novel findings of this study will benefit managers, boards of directors, shareholders and other stakeholders, including regulators and policymakers.

目的研究企业社会责任(CSR)得分、企业社会责任披露与高管薪酬之间的直接关系。本研究进一步探讨了企业社会责任在高管薪酬与公司股票市场和会计绩效之间的关系中的调节作用。设计/方法/方法本研究从Execucomp数据库收集CEO薪酬信息，从MSCI ESG数据库收集CSR绩效信息。最后的样本包括2009-2013年期间对1318家美国上市公司的4193个公司年度观察结果。本研究采用滞后回归分析检验企业社会责任对高管薪酬的直接和调节作用。关于企业社会责任的直接作用，本研究发现CEO薪酬与企业社会责任绩效呈正相关，而与企业社会责任报告的发布无关。本研究还发现企业社会责任在CEO薪酬与公司股票绩效的关系中具有正向调节作用。然而，作者没有发现企业社会责任在CEO薪酬和会计绩效之间的关系中的任何作用。研究结果还显示，企业社会责任在CEO薪酬与企业规模的关系中呈负相关。原创性/价值本研究填补了文献的空白，提供了企业社会责任与CEO薪酬之间直接关联的实证证据，以及CEO薪酬与公司绩效之间的关联如何被企业社会责任得分调节。本研究的新发现将有利于管理者、董事会、股东和其他利益相关者，包括监管机构和政策制定者。

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引用次数: 4

Disclosed qualitative factors and underpricing: an empirical evidence from Indian IPO market 披露的质量因素与定价偏低——来自印度IPO市场的经验证据

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-05-13 DOI: 10.1108/par-06-2021-0098

Seshadev Sahoo, Rishita Raj

PurposeThe academic research into underpricing of initial public offerings (IPOs) offers many explanations, i.e. signalling, financial and market hypothesis. However, another set of information, namely, “Qualitative Factors” (along with financial and others), are largely reported by the issuing firms in the prospectus. However, to the best of the authors’ knowledge no such systematic study has been carried out on how firms’ qualitative factors impact the IPO valuation. This paper aims to addresses this gap.Design/methodology/approachUsing a sample of 82 IPOs issued from 2014 to 2020, we investigate the issuing firm’s pattern of reporting qualitative factors. These qualitative factors are subjected to factor analysis. The authors classify all reported factors across firms into a few categories using principal component analysis. The authors also investigate the impact of these factors on IPO underpricing using OLS regression.FindingsThe authors find that the qualitative information relating to market leadership, established brand image and modern scalable information technology infrastructure significantly influences underpricing. The authors also document that market leadership and brand image are the influential reported quality factors that reduce underpricing. Moreover, location advantage, good customer relationship, established relationship with a client, track record of growth and profitability, experienced promoter and management team failed to influence underpricing.Originality/valueThe outcome of this piece of research offers additional signalling as an attestation of quality for the issue. The authors further argue that the amount of qualitative information disclosed by the managers in the prospectus to support the pricing should not be ignored.

目的对首次公开募股（IPO）抑价的学术研究提供了多种解释，即信号假说、金融假说和市场假说。然而，另一组信息，即“定性因素”（以及财务和其他因素），主要由发行公司在招股说明书中报告。然而，据作者所知，目前还没有对企业的质量因素如何影响IPO估值进行这样的系统研究。本文旨在解决这一差距。设计/方法/方法使用2014年至2020年发行的82家IPO样本，我们调查了发行公司报告质量因素的模式。对这些定性因素进行因素分析。作者使用主成分分析将企业中所有报告的因素分为几个类别。作者还利用OLS回归研究了这些因素对IPO抑价的影响。研究发现，与市场领先地位、已建立的品牌形象和现代可扩展的信息技术基础设施有关的定性信息对抑价有显著影响。作者还记录了市场领导力和品牌形象是降低定价偏低的有影响力的质量因素。此外，区位优势、良好的客户关系、与客户建立的关系、增长和盈利的记录、经验丰富的推广人和管理团队都未能影响抑价。原创性/价值这项研究的结果提供了额外的信号，作为该问题质量的证明。作者进一步认为，管理人员在招股说明书中披露的支持定价的定性信息数量不应被忽视。

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引用次数: 1

The transformation to data analytics in Big-Four financial audit: what, why and how? 四大财务审计向数据分析的转变：什么、为什么以及如何？

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-05-03 DOI: 10.1108/par-06-2021-0105

Angela Liew, P. Boxall, Denny Setiawan

PurposeThis study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing the transformation process.Design/methodology/approachThe authors conducted 23 interviews with 20 participants across four hierarchical levels from three of the Big-Four accounting firms in New Zealand.FindingsThe firms have entered the era of “smart audit systems”, in which auditors provide deep business insights that are communicated more effectively through data visualisation. The full potential, however, of data analytics depends not only on the transformation process within accounting firms but also on improvement in the quality of IT systems in client companies. The appointment of transformation managers, the recruitment of technology-savvy graduates and the provision of extensive training are helping to embed data analytics in the Big-Four firms. Accounting graduates in financial audit now need to show that they have the aptitude to become “citizen data scientists”.Practical implicationsThe findings explain how data analytics is being embraced in the Big-Four auditing firms and underline the implications for those who work in them.Originality/valueThe findings challenge the “technological reluctance” thesis. In contrast, the authors observe a climate of positive attitudes towards new technology and accompanying actions in the Big-Four firms. The authors show how branches of the Big-Four firms operating distantly from their global headquarters, and with smaller economies of scale, are implementing the new technologies that characterise their global firms.

目的本研究旨在探索四大会计师事务所数据分析的实施情况，包括数字化转型在多大程度上改变了财务审计师的工作，为什么要这样做，以及这些公司如何管理转型过程。设计/方法论/方法作者对来自新西兰四大会计师事务所中三家的四个层次的20名参与者进行了23次采访。发现这些事务所已经进入了“智能审计系统”时代，在这个时代，审计师提供了深入的商业见解，并通过数据可视化进行了更有效的沟通。然而，数据分析的全部潜力不仅取决于会计师事务所内部的转型过程，还取决于客户公司IT系统质量的提高。任命转型经理、招聘精通技术的毕业生以及提供广泛的培训，都有助于将数据分析嵌入四大公司。财务审计专业的会计毕业生现在需要证明他们有能力成为“公民数据科学家”。实际意义这些发现解释了四大审计公司如何接受数据分析，并强调了对其工作人员的影响。原创性/价值这些发现挑战了“技术不情愿”的论点。相比之下，作者观察到四大公司对新技术持积极态度并采取相应行动。作者展示了四大公司的分支机构是如何在远离全球总部、规模经济较小的地方实施其全球公司特有的新技术的。

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引用次数: 1

A snapshot of sustainability assurance market in New Zealand 新西兰可持续发展保险市场概览

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-04-27 DOI: 10.1108/par-08-2021-0142

Pei-Chi Kelly Hsiao, Tom Scott, Zeting Zang

Purpose

This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit expectation gap. we also test whether the determinants of voluntary sustainability assurance in NZ are consistent with international findings.

Design/methodology/approach

For 118 companies listed on the New Zealand Stock Exchange in 2020, we hand collected data on whether sustainability information was assured, subject matter assured, assurance level, outcome, provider, disclosure of detailed procedures, standard referenced and criteria applied. we then examine the influences of voluntary sustainability assurance using both univariate and regression analysis.

Findings

Approximately 20% of listed companies that disclosed sustainability information provide a sustainability assurance report, indicating low levels of assurance compared to international practices. we note that the presence of different forms of assurance and certification, placement of sustainability information before financial statements and the associated audit report and mixture of assurance levels potentially contribute to the audit expectation gap. Further, voluntary sustainability assurance practices are diverse, and there are notable differences between Big Four accounting firms and other providers in terms of assurance level and standard referenced. Consistent with prior studies, we find size and industry classification as two main drivers of voluntary sustainability assurance.

Originality/value

We contribute NZ-specific insights to the sustainability assurance literature. The findings on voluntary sustainability assurance practices and reflection on the audit expectation gap are timely and relevant to the new climate-related disclosure mandate and pending assurance requirements.

本研究旨在提供2020年新西兰(NZ)自愿可持续性保证的概况。我们评估不同保证要素的频率，并讨论当前实践中可能导致审计期望差距的方面。我们还测试了新西兰自愿可持续性保证的决定因素是否与国际调查结果一致。设计/方法/方法针对2020年在新西兰证券交易所上市的118家公司，我们收集了关于可持续发展信息是否得到保证、保证的主题、保证水平、结果、提供者、披露详细程序、参考标准和适用标准的数据。然后，我们使用单变量和回归分析来检验自愿可持续性保证的影响。发现披露可持续发展信息的上市公司中，约有20%提供了可持续发展保证报告，与国际惯例相比，保证水平较低。我们注意到，存在不同形式的鉴证和认证，将可持续性信息置于财务报表和相关审计报告之前，以及鉴证水平的混合可能导致审计期望差距。此外，自愿性可持续保证实践是多样化的，四大会计师事务所与其他供应商在保证水平和标准参考方面存在显著差异。与先前的研究一致，我们发现规模和行业分类是自愿可持续性保证的两个主要驱动因素。原创性/价值我们为可持续发展保证文献提供新西兰特有的见解。关于自愿可持续保证做法的调查结果和对审计期望差距的反思是及时的，与新的与气候有关的披露任务和未决的保证要求相关。

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引用次数: 0

Transforming assessment in accounting education to align with online learning 将会计教育中的评估转变为与在线学习相一致

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-04-25 DOI: 10.1108/par-05-2021-0058

Irshad Ali, A. Narayan, Dilani Gedera

PurposeThe aim of this paper is to provide insights into challenges and opportunities in transforming assessment of learning in accounting education from established practices to technology-based methods. 10; 10;Design/methodology/approachThis reflective commentary is based on personal reflections and experiences of three senior academics from the same university on the accelerated utilisation of online assessment in accounting education due to COVID-19. Further information was obtained from document analysis, informal conversations with colleagues and observations.FindingsThe findings of this paper suggest that despite numerous challenges, online assessments may replace traditional face-to-face assessments such as tests and exams in accounting and if done properly, this could drive significant improvements in student learning and outcomes. Institutions need to invest in appropriate technology, provide appropriate staff training and ensure good online assessment design that incorporates principles of authenticity and fairness. Robust online assessment practices need to be integrated with e-proctoring systems to ensure academic integrity is upheld.Practical implicationsThe paper provides functional insights to higher education management, teaching staff and other stakeholders such as professional accreditation bodies on challenges and opportunities in utilising online assessments. It offers guidance to educators on transforming assessment of learning using the power of technology.Originality/valueThe ideas in this paper are original. The paper shares our lived experiences in transforming established assessment practices in accounting courses to align with online teaching and learning due to COVID-19.

本文的目的是提供对挑战和机遇的见解，将会计教育学习评估从既定实践转变为基于技术的方法。10;这篇反思性评论是基于同一所大学的三位资深学者对新冠肺炎疫情下会计教育加速利用在线评估的个人思考和经验。从文件分析、与同事的非正式谈话和观察中获得了进一步的资料。本文的研究结果表明，尽管面临诸多挑战，在线评估可能会取代传统的面对面评估，如会计方面的测试和考试，如果做得好，这可能会显著改善学生的学习和成果。机构需要投资适当的技术，提供适当的员工培训，并确保良好的在线评估设计，结合真实性和公平性原则。健全的在线评估实践需要与电子监考系统相结合，以确保维护学术诚信。实际意义本文为高等教育管理层、教学人员和其他利益相关者(如专业认证机构)提供了关于利用在线评估的挑战和机遇的功能见解。它为教育工作者提供了利用技术力量改变学习评估的指导。这篇论文中的观点是原创的。本文分享了我们在2019冠状病毒病疫情背景下改变会计课程现有评估做法以适应在线教学的实际经验。

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引用次数: 3

The impact of ownership structure and corporate governance on energy intensity: evidence from Indian business groups 股权结构和公司治理对能源强度的影响:来自印度商业集团的证据

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-04-15 DOI: 10.1108/par-05-2021-0078

Nemiraja Jadiyappa, Emmy Hickman, Namrata Saikia

PurposeEnergy efficiency is critical for global sustainability (International Energy Agency, 2019). The purpose of this paper is to examine how agency conflicts arising from pyramidal ownership structures impact the energy intensity (EI) of group-affiliated Indian firms. Group-affiliated firms face unique governance challenges. For instance, parent owners (promoters) may transfer profits from one group-affiliated firm to another firm in which they have greater ownership. The authors hypothesize that such governance issues will lead to underinvestment in energy-saving projects among group firms in which promoters have a low ownership stake, resulting in their greater EI.Design/methodology/approachThe authors measure EI as the ratio of total energy expense to total sales revenue (EI) and as the industry-adjusted version of this ratio. Group-affiliated Indian firms are divided into high- and low-stake firms based on the sample’s median promoter ownership.FindingsResults support the authors’ prediction: group firms in which promoters have low ownership are more energy intensive, consistent with these firms being exposed to greater governance challenges and agency conflicts that result in operating inefficiencies and/or underinvestment in energy-saving projects.Practical implicationsGiven energy efficiency will be key in addressing climate change, this study could raise awareness among activists, motivate regulators to consider agency problems among group-affiliated firms in emerging markets and may underscore the importance of environmental-related corporate disclosures.Originality/valueTo the best of the authors’ knowledge, this study is the first to identify the significant impact that firm ownership structure and associated governance challenges have on corporate EI.

能源效率对全球可持续发展至关重要(国际能源署，2019年)。本文的目的是研究金字塔所有制结构中产生的代理冲突如何影响集团附属印度公司的能源强度。集团附属公司面临着独特的治理挑战。例如，母公司(发起人)可能将利润从一个集团附属公司转移到另一个他们拥有更大所有权的公司。作者假设，这种治理问题将导致发起人持股比例较低的集团公司对节能项目的投资不足，从而导致其更高的EI。设计/方法/方法作者将EI衡量为总能源费用与总销售收入(EI)的比率，并作为该比率的行业调整版本。根据样本的发起人所有权中位数，集团附属的印度公司分为高股份公司和低股份公司。研究结果支持了作者的预测:发起人持股比例较低的集团公司能耗更高，这与这些公司面临更大的治理挑战和机构冲突相一致，这些挑战和冲突导致运营效率低下和/或节能项目投资不足。鉴于能源效率将是应对气候变化的关键，本研究可以提高活动家的意识，激励监管机构考虑新兴市场集团附属公司之间的代理问题，并可能强调与环境相关的公司披露的重要性。原创性/价值据作者所知，本研究首次确定了公司所有权结构和相关治理挑战对公司EI的重大影响。

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引用次数: 1

User perceptions of cloud-based small business accounting software 用户对基于云计算的小型企业会计软件的看法

IF 2.1 Q2 BUSINESS, FINANCE

Pacific Accounting Review

Pub Date : 2022-04-14 DOI: 10.1108/par-05-2021-0065

Jemmi Mauricette, Paul K. Wells, J. Haar

PurposeThis study aims to identify the variables which influence user perceptions of cloud-based small business accounting software.Design/methodology/approachThis study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings.FindingsThe 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/implicationsThere were a small number of participants (122) from a single city in New Zealand evaluating a single software application.Practical implicationsGiven 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 implicationsThese findings identify the perceived importance of the factors used to evaluate cloud-base accounting software.Originality/valueThere has been very little research undertaken to identify factors which influence user perceptions of cloud-based accounting software using a structured EUCS framework.

目的本研究旨在确定影响用户对基于云计算的小企业会计软件认知的变量。设计/方法/方法本研究使用了Doll和Torkzadeh开发的终端用户计算满意度(EUCS)模型。对开放式问题的回答为这些发现提供了依据。本研究的结果表明，内容和准确性比格式、易用性和时效性等变量对用户满意度和感知有效性的影响更大。研究局限性/启示来自新西兰一个城市的少数参与者(122人)评估了一个软件应用程序。实际意义考虑到小企业会计应用程序的可用性和范围的增加，这些发现有助于解释可能影响软件选择决策的因素。本研究也为研究者在学术研究中将本研究扩展到其他基于云的会计软件应用提供了一个平台。这些发现还可以为软件开发人员提供功能建议，以包含在未来的软件开发中。社会影响这些发现确定了用于评估基于云的会计软件的因素的感知重要性。原创性/价值使用结构化的EUCS框架来确定影响用户对基于云的会计软件的看法的因素的研究很少。

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引用次数: 3