Open AccessIntention for Adopting Management Accounting System: An Empirical Research of Exploration to Public Non-business Generating Agencies
Publication year - 2019
Publication title -
international journal of recent technology and engineering
Language(s) - English
Resource type - Journals
ISSN - 2277-3878
DOI - 10.35940/ijrte.c1066.1083s219
Subject(s) - moderation , cronbach's alpha , confirmatory factor analysis , exploratory factor analysis , structural equation modeling , reliability (semiconductor) , test (biology) , knowledge management , empirical research , psychology , management accounting , accounting information system , usability , exploratory research , exploratory analysis , business , accounting , computer science , marketing , social psychology , data science , sociology , philosophy , service (business) , biology , paleontology , power (physics) , epistemology , quantum mechanics , machine learning , physics , human–computer interaction , anthropology
This research was modeled to examine and validate the components and factors which affected the intention to adopt (ITA) management accounting system (MAS) among public non-income generating agencies (PNGA) in Vietnam. The study employed primary data from a survey of 436 accountants working in these entities. Quantitative analysis methods applied to test the hypothesis in the research included Cronbach's Alpha reliability analysis, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Models (SEM). The main consequences demonstrated that perceived usefulness (PU), perceived ease of use (PEOU), perceived financial cost (PFC) played important roles in affecting ITA of MAS. In addition, multiple group analysis (MGA) of SEM was pointed to test the moderation effect of leadership on the relationship between PU, PEOU, PFC and ITA. Despite some limitations, the findings of this research not only serve as a reference for PNGAs in case of applying MAS through better understanding about the motivation and barriers in MAS implementation but also for the providers in seeking an effective way to approach the basic need of potential customers.