{"title":"用户对基于云计算的小型企业会计软件的看法","authors":"Jemmi Mauricette, Paul K. Wells, J. Haar","doi":"10.1108/par-05-2021-0065","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis study aims to identify the variables which influence user perceptions of cloud-based small business accounting software.\n\n\nDesign/methodology/approach\nThis study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings.\n\n\nFindings\nThe 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.\n\n\nResearch limitations/implications\nThere were a small number of participants (122) from a single city in New Zealand evaluating a single software application.\n\n\nPractical implications\nGiven 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.\n\n\nSocial implications\nThese findings identify the perceived importance of the factors used to evaluate cloud-base accounting software.\n\n\nOriginality/value\nThere has been very little research undertaken to identify factors which influence user perceptions of cloud-based accounting software using a structured EUCS framework.\n","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":null,"pages":null},"PeriodicalIF":2.1000,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"User perceptions of cloud-based small business accounting software\",\"authors\":\"Jemmi Mauricette, Paul K. Wells, J. Haar\",\"doi\":\"10.1108/par-05-2021-0065\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\nPurpose\\nThis study aims to identify the variables which influence user perceptions of cloud-based small business accounting software.\\n\\n\\nDesign/methodology/approach\\nThis study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings.\\n\\n\\nFindings\\nThe 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.\\n\\n\\nResearch limitations/implications\\nThere were a small number of participants (122) from a single city in New Zealand evaluating a single software application.\\n\\n\\nPractical implications\\nGiven 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.\\n\\n\\nSocial implications\\nThese findings identify the perceived importance of the factors used to evaluate cloud-base accounting software.\\n\\n\\nOriginality/value\\nThere has been very little research undertaken to identify factors which influence user perceptions of cloud-based accounting software using a structured EUCS framework.\\n\",\"PeriodicalId\":46088,\"journal\":{\"name\":\"Pacific Accounting Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.1000,\"publicationDate\":\"2022-04-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Pacific Accounting Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/par-05-2021-0065\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Pacific Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/par-05-2021-0065","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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.