The Assessment on Factors Impacting Small & Micro Corporate Clients’ Behavioral Intention and Use Behavior of Accounting Information System in Dazhou, China
Keywords:
Perceived Ease of Use, Perceived Usefulness, Behavioral Intention, Use Behavior, Accounting Information SystemAbstract
Purpose: This study delves into the determinants of behavioral intention and use behavior of small & micro corporate clients towards accounting information systems among enterprises in Dazhou, 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 gathered questionnaires from small & micro corporate clients, yielding 500 valid responses. The Index of Item-Objective Congruence (IOC) was utilized to assess the validity of the research content, with a pilot test involving 50 respondents from the target population conducted for this purpose. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) were employed to evaluate various aspects of validity and goodness of fit. Results: This study's findings are that perceived ease of use significantly impacts perceived usefulness. Attitude is significantly affected by perceived ease of use, but not by perceived usefulness. Moreover, Attitudes and perceived risk significantly impact behavioral intention. Nevertheless, social influence and facilitating conditions significantly affect behavioral intention. Finally, behavioral intention has a significant effect on use behavior. Conclusions: The findings hold both theoretical significance and practical value, providing insights for Chinese enterprises seeking to modernize their financial accounting practices.
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