Document Type : Research Paper
Author
Department of Accounting, Hazrat-e Masoumeh University , Qom, Iran.
Abstract
As a technology, digital accounting systems play an important role in managing financial transactions, recording data and facilitating decision-making processes. In this regard, the aim of the current research is to identify and analyze the factors affecting the intention of companies to use digital accounting systems. This study is practical in nature and descriptive-survey in terms of data collection method. The required data were collected through the distribution of questionnaires among 275 accountants. The research data were analyzed using structural equation modeling. In this research, three information systems success model (ISSM), the technology acceptance model (TAM), the expectation-confirmation model (ECM), and a combined model were used to test 11 research hypotheses. The research findings showed that system quality, information quality, perceived usefulness, perceived ease of use, confirmation and satisfaction have a significant positive effect on companies' intention to continue using digital accounting systems. In general, the research findings showed that the proper understanding of the factors affecting the digital accounting systems’ continuance intention have a key role in their acceptance and long-term use.
Keywords
- Digital Accounting Systems
- System Quality
- Information Quality
- Satisfaction
- Intention to Continue Using
Main Subjects
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