Factor affecting the Computerised Accounting System (CAS) usage in public sector

Azleen Ilias, Nurul Nazirah Binti Zainudin

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

The purpose is to examine the significant factors of Technology Acceptance Model (TAM) (perceived ease of use, perceived usefulness, behavioural intention, actual use, and attitude toward using) and Psychological Attachment (compliance, identification as well as internalization) towards Computerised Accounting System (CAS) in Malaysian Accountant General Department (MAGD). This research is based on 99 valid respondents collected from a survey questionnaire and multiple regressions were employed in testing the model. The survey is adapted from Malhotra and Galleta, (1999). Researchers found Internalization and Identification (IDIN) and Compliance (COMP) contribute significantly on attitude in using CAS Then, they found that Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) considered being important factors in determining users' behaviour intention. Researchers have proved that there is significant effect between intention and actual use of CAS in this current study. This research is limited to employees from Malaysian Accountant General Department (MAGD) as Federal Government. In future, research need to generalized to Local Government and State Government in order to represent Public Sector Accounting. Researchers suggest that in order to improve the attitude of users in using Computerised Accounting System (CAS) particularly in Malaysian Accountant General Department (MAGD), the emphasize need to give more attention toward social influences including compliance (subjective norm), internalization (group norm) and identification (social identity) in improving users' attitude, intention and continuing their usage behaviour in order due to prepare employees in moving from cash accounting to accrual accounting.

Original languageEnglish
JournalJournal of Internet Banking and Commerce
Volume18
Issue number1
Publication statusPublished - 17 Jun 2013

Fingerprint

Personnel
Testing
Accounting systems
Public sector
Factors
Compliance
Internalization
Accountants
Perceived usefulness
Employees
Perceived ease of use
Technology acceptance model
User behavior
Psychological
Public sector accounting
Social influence
Cash
Behavioral intention
Multiple regression
Accrual accounting

All Science Journal Classification (ASJC) codes

  • Finance
  • Human-Computer Interaction
  • Computer Science Applications
  • Computer Networks and Communications
  • Marketing
  • Management of Technology and Innovation

Cite this

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Factor affecting the Computerised Accounting System (CAS) usage in public sector. / Ilias, Azleen; Zainudin, Nurul Nazirah Binti.

In: Journal of Internet Banking and Commerce, Vol. 18, No. 1, 17.06.2013.

Research output: Contribution to journalArticle

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