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
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引用次数: 3

摘要

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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User perceptions of cloud-based small business accounting software
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.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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