影响中小企业采用基于会计信息系统(AIS)的信息技术(IT)行为和意向的因素

Lee Zi Qi, Shakerin Ismail
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引用次数: 2

摘要

本研究旨在研究影响中小企业采用基于会计信息系统(AIS)的信息技术(IT)的行为意愿的因素。在本研究中,感知易用性、感知有用性和任务-技术契合度是中小企业采用基于AIS的IT行为意愿的因变量的自变量。本研究的目的是确定这三个自变量与因变量之间是否存在显著的关系。调查问卷分发给100名受访者,他们是负责中小企业账户的人,以收集吉隆坡地区的数据。使用Pearson相关分析和多元回归分析对收集的数据进行分析。发现三个自变量与因变量有显著的关系。很少有期刊被声明支持这项研究的结果。然而,除了感知易用性、感知有用性和任务-技术契合度(TTF)之外,还应进一步调查和研究可能影响中小企业采用基于AIS的IT的行为意愿的因素。
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Factors Influencing Small And Medium Enterprises' Behavior And Intention To Adopt Accounting Information System (AIS) Based Information Technology (IT)
This study is conducted with the aim to study the factors that influencing Small and Medium enterprises' behaviour intention to adopt Accounting Information System (AIS) based Information Technology (IT). In this study, perceived ease of use, perceived usefulness and Task-technology Fit are the independent variables for the dependent variable of SMEs' behaviour intention to adopt AIS based IT. The objectives of this study is to identify whether there is a significant relationship between these three independent variables with the dependent variable. Questionnaires are distributed to 100 respondents who are people who in charge of accounts in SMEs to collect data in Kuala Lumpur area. Pearson's Correlation and Multiple Regression Analysis are used to analyze data collected. Three independent variables found to have significant relationship with dependent variable. Few journals are stated to support the result of this study. Nevertheless, further investigation and research on factors that may influence the SMEs' behaviour intention to adopt AIS based IT should be conducted other than perceived ease of use, perceived usefulness and Task-Technology Fit (TTF).
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