Measuring Behavioral Intention and Use Behavior of Medium & Large Enterprise Customers Towards Accounting Information System In Dazhou, China
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Purpose: This paper investigates the intention and influencing factors of using computerized accounting information systems in Dazhou enterprises in China. The key variables are perceived ease of use, perceived usefulness, attitude, social influence, perceived risk, facilitating conditions, behavioral intention, and use behavior. Research design, data, and methodology: Researchers collected questionnaires from 500 target medium & large corporate clients. The Index of Item-Objective Congruence (IOC) was determined to indicate the validity of the research content. The researcher opted for a pilot test of 50 respondents from the target population for this preliminary assessment. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) indicates convergent validity, composite reliability, Cronbach α reliability, factor load, mean square extraction analysis and discriminant validity. Results: It shows that perceived ease of use significantly affects perceived usefulness. Additionally, perceived usefulness and percived ease of use significantly influence attitude. Furthermore, attitude, social influence and perceived risk have a significant effect on behavioral intention. Additionally, behavioral intention significantly affects usage behavior. However, facilitating conditions has no significant effect on behavioral intention Conclusions: This study has important theoretical significance and practical value for Chinese enterprises to realize modernization in financial accounting methods.
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