Analysis of behavioral intention on ABC system adoption: Model of information systems technology and success acceptance
Journal Title: Journal of Economics, Business, & Accountancy Ventura - Year 2015, Vol 18, Issue 3
Abstract
This study aims to examine the effect of individual behavioral change on the adoption of activity- based costing (ABC) system and its usage, using Unified Theory of Accep-tance and Use of Technology (UTAUT) and Information System Success Model. The sample involves 78 respondents who have positions as financial manager, controller manager, accounting manager, and production manager in mid-sized manufacturing companies in East java. The data were collected by survey method. This study used a Partial Least Square (PLS) as the data analysis method. It was found that not all of the main UTAUT models were supported, because performance expectancy and effort expectancy have no effect on behavioral intention and use behavior to adopt ABC system. Whereas, social factors, information quality and facilitating conditions had a positive effect on behavioral intention and use behavior to adopt ABC system. The different results of this study with several previous studies are probably caused by the differences in the context of system, culture and characteristics of the sample. The implication of this study is not only to propose a theoretical framework for researches in future, but also useful for companies to optimize the use of ABC system that should be supported by top level and mid-level management and the readiness of the individu-als to accept the adoption of the ABC system.
Authors and Affiliations
Baiq Nensi Veni Indipenrian, Bambang Subroto, Aulia Fuad Rahman
Keywords
Related Articles
- EP ID EP474641
- DOI 10.14414/jebav.v18i3.510
- Views 67
- Downloads 0
Do investors become risk takers after receiving MLA and accounting information?
This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects....
The effect of litigation risks to earnings management using audit quality as moderating variable
In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager...
The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia)
This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structur...
An investigation of the effect of accounting controls, budget goal clarity, mental model implementation on accountability of government performance
The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance. This research used sample con...
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors
This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent f...