نوع مقاله : مقاله پژوهشی

نویسنده

• محمد نظری پور

گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران

چکیده

سیستم‍های حسابداری دیجیتال به‍عنوان یک فناوری، نقش مهمی در مدیریت تراکنش‍های مالی، ثبت داده‌ها و تسهیل فرایندهای تصمیم‍گیری دارد. در همین راستا، هدف پژوهش حاضر شناسایی و تحلیل عوامل مؤثر بر قصد شرکت‍ها در به‍کارگیری سیستم‍های حسابداری دیجیتال است. این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎ها توصیفی-پیمایشی است. داده‌های پژوهش حاضر از طریق توزیع پرسش‎نامه بین 285 حسابدار جمع‌آوری‌شده است. تحلیل داده‍های پژوهش با استفاده از مدل‍سازی معادلات ساختاری انجام شده است. در این پژوهش برای آزمون 11 فرضیه پژوهش، از سه مدل موفقیت سیستم‍های اطلاعاتی، مدل پذیرش فناوری و مدل انتظار-تأیید و همچنین یک مدل ترکیبی استفاده شد. یافته‍های پژوهش نشان دادند کیفیت سیستم، کیفیت اطلاعات، سودمندی ادراک‌شده، سهولت استفاده ادراک‌شده، تأیید و رضایت بر قصد شرکت‍ها در استفاده مستمر از سیستم‍های حسابداری دیجیتال اثر مثبت و معناداری دارند. درکل، یافته‍های این پژوهش نشان داد درک هرچه بهتر عوامل مؤثر بر قصد استفاده مستمر از سیستم‍های حسابداری دیجیتال می‍تواند نقش مؤثری در پذیرش و استفاده طولانی‍مدت از آن‌ها ایفا کند.

کلیدواژه‌ها

• سیستم‌های حسابداری دیجیتال
• کیفیت سیستم
• کیفیت اطلاعات
• رضایت
• قصد استفاده مستمر

موضوعات

• ابزارهای حسابداری
• نرم افزارها

عنوان مقاله [English]

Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems

نویسنده [English]

• Mohammad Nazaripour

Department of Accounting, Hazrat-e Masoumeh University , Qom, Iran.

چکیده [English]

Digital accounting systems play a crucial role in managing financial transactions, recording data, and facilitating decision-making processes. The aim of the current research is to identify and analyze the factors influencing companies’ intention to use digital accounting systems. This study is practical in nature and employs a descriptive survey method for data collection. Data were gathered through questionnaires distributed to 275 accountants and analyzed using structural equation modeling. In this research, the information systems success model (ISSM), the technology acceptance model (TAM), the expectation-confirmation model (ECM), and a combined model were applied to test 11 research hypotheses. The findings revealed that system quality, information quality, perceived usefulness, perceived ease of use, confirmation, and satisfaction significantly and positively influence companies' intention to continue using digital accounting systems. Overall, the findings demonstrate that a proper understanding of the factors affecting the continuance intention of digital accounting systems plays a key role in their acceptance and long-term use.

Introduction

Information technology (IT) plays a key role in the success of various fields, including accounting. IT helps organizations cope with changes and gain a competitive advantage (Almaqtari et al., 2023). Organizational managers and market participants require reliable, sufficient, and timely financial/accounting information to make accurate decisions (Al-Hattami and Kabra, 2022). Digital accounting systems (DAS) serve as a key tool for achieving this objective (Alawaqleh and AlSohaimat, 2017). In the business sector, DAS plays a prominent role in managing financial transactions, recording data, and facilitating decision-making.
The effective use of DAS necessitates considering the factors influencing companies’ intention to adopt and continue using it. A review of the literature indicates that, to date, few studies have focused on identifying and evaluating the factors affecting the intention to continue using DAS, particularly at the organizational level. Models such as the IS success model (ISSM) by DeLone and McLean (1992), Davis’s (1989) technology acceptance model (TAM), and Bhattacherjee’s (2001) expectation-confirmation model (ECM) are widely recognized for their applicability to analyzing specific systems and technologies. These models are extensively used due to their adaptability to different environmental contexts. The present study investigates the factors influencing organizational users’ intention to adopt and continue employing DAS by applying the three aforementioned models and a combined model.

Methodology

The present study included seven constructs: system quality, information quality, perceived usefulness, perceived ease of use, confirmation, satisfaction, and intention to continue using DAS. The research constructs were measured using scales adapted from previous studies. The items for the constructs were rated on a 5-point Likert scale. A questionnaire was employed to collect data, and a total of 285 usable questionnaires were obtained. The population of this study consisted of accountants from manufacturing companies in Tehran Province. The sample size was determined using the convenience sampling method. The reliability of the constructs was assessed using composite reliability (CR) and average variance extracted (AVE), while their validity was evaluated through convergent and divergent validity. Structural equation modeling was used to test the research hypotheses and model.

Results and Discussion

According to the research findings, the variables of system quality (SQ), information quality (IQ), perceived usefulness (PU), perceived ease of use (PEU), and satisfaction (SAT) have a significant positive effect on the intention to continue using digital accounting systems (ICU-DAS). Furthermore, SQ, IQ, PU, PEU, and confirmation (CON) have a significant positive effect on SAT. In addition, PEU has a significant positive effect on PU. Based on unstandardized coefficients (B), a one-unit increase in SQ, IQ, PU, PEU, and SAT can result in an increase of 0.353, 0.137, 0.154, 0.283, and 0.186 units in DAS, respectively. Similarly, a one-unit increase in SQ, IQ, PU, and CON can result in an increase of 0.262, 0.178, 0.194, and 0.258 units in SAT, respectively. Finally, a one-unit increase in PEU causes an increase of 0.247 units in PU.
In this research, the mediating effects of PU and SAT were tested. PU mediates the relationship between CON and SAT, with 0.081 units of the total effect (0.339 units) attributable to the mediator variable. Furthermore, SAT mediates the relationship between the four variables of PEU, IQ, SQ, and PU with ICU-DAS. For instance, in the relationship between PEU and ICU-DAS, 0.047 of the total effect (0.331) is due to SAT. As both direct and indirect effects are significant in all five relationships, it can be concluded that the mediating effects in all five relationships are partial. The coefficient of determination (R²) for the IS success model (ISSM), technology acceptance model (TAM), expectation-confirmation model (ECM), and the combined model were 32%, 39%, 31%, and 45%, respectively.

Conclusion

This research developed a new model by combining the IS success model (ISSM), technology acceptance model (TAM), and expectation-confirmation model (ECM). The results demonstrated that the explanatory power of the combined model was higher than that of the three individual models. According to the findings, SQ, IQ, PU, PEU, CON, and SAT significantly affect ICU-DAS. For example, the information quality, by promoting the accuracy and reliability of financial information, can increase the intention to continue using DAS.
Based on the findings, identifying and understanding the factors affecting the intention to continue using digital accounting systems can help company managers and policymakers make informed decisions regarding the adoption and long-term use of such systems. Organizations can enhance the acceptance and continuous use of systems (including DAS), by improving SQ, IQ, and employee satisfaction. Moreover, organizations can effectively monitor the planning and implementation process through the application of DAS. Finally, technology vendors and accounting software providers can increase their revenue by improving the quality of their products and services.
 

کلیدواژه‌ها [English]

• Digital Accounting Systems
• Information Quality
• Intention to Continue Using
• Satisfaction
• System Quality