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 37
- Downloads 0
Financial distress for bankruptcy early warning by the risk analysis on go-public banks in Indonesia
Early warning is essential for overseeing the firm’s financial system stability, and is developed by financial distress model. Financial Distress is financial declining phase that happens before bankruptcy or liquidation...
Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure
So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulatio...
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 manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model
This study analyzes why managers accrue and disclose environmental liability, which involves managers’ discretions. Using the framework of the Theory of Planned Behavior (Ajzen 1991), this research hypothesizes that a ma...
The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching
The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switch...