Pacific Accounting Review Pub Date : 2022-04-14 , DOI: 10.1108/par-05-2021-0065 Jemmi Mauricette 1 , Paul Wells 1 , Jarrod Haar 1
Purpose
This study aims to identify the variables which influence user perceptions of cloud-based small business accounting software.
Design/methodology/approach
This study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings.
Findings
The findings from this study suggest that user satisfaction and perceived effectiveness were more strongly influenced by content and accuracy than the variables format, ease of use and timeliness.
Research limitations/implications
There were a small number of participants (122) from a single city in New Zealand evaluating a single software application.
Practical implications
Given the increased availability and range of accounting applications for small business, these findings help explain factors which might influence software selection decisions. This study also provides a platform for researchers to extend this research to other cloud-based accounting software applications in their academic research. These findings may also provide software developers with functionality suggestions to be included in future software development.
Social implications
These findings identify the perceived importance of the factors used to evaluate cloud-base accounting software.
Originality/value
There has been very little research undertaken to identify factors which influence user perceptions of cloud-based accounting software using a structured EUCS framework.
中文翻译:
用户对基于云的小型企业会计软件的看法
目的
本研究旨在确定影响用户对基于云的小型企业会计软件的看法的变量。
设计/方法/方法
本研究使用 Doll 和 Torkzadeh 开发的最终用户计算满意度 (EUCS) 模型。对开放式问题的回答为这些发现提供了依据。
发现
这项研究的结果表明,与变量格式、易用性和及时性相比,内容和准确性对用户满意度和感知有效性的影响更大。
研究限制/影响
来自新西兰一个城市的少数参与者 (122) 评估了一个软件应用程序。
实际影响
鉴于小型企业会计应用程序的可用性和范围增加,这些发现有助于解释可能影响软件选择决策的因素。这项研究还为研究人员提供了一个平台,可以将这项研究扩展到其学术研究中的其他基于云的会计软件应用程序。这些发现还可以为软件开发人员提供功能建议,以包含在未来的软件开发中。
社会影响
这些发现确定了用于评估基于云的会计软件的因素的重要性。
原创性/价值
很少有研究使用结构化的 EUCS 框架来确定影响用户对基于云的会计软件的看法的因素。