Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence
| Autor: | Gary Cokins, Mirela Cătălina Türkeș, Carmen Adina Paștiu, Dan Ioan Topor, Delia Deliu, Sorinel Capusneanu, Alina Nicoleta Solovăstru, Ionica Oncioiu |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: |
accounting platform
Geography Planning and Development Survey sampling TJ807-830 Accounting Computer-assisted web interviewing 010501 environmental sciences Management Monitoring Policy and Law Unified theory of acceptance and use of technology TD194-195 01 natural sciences Renewable energy sources 0502 economics and business Information system GE1-350 0105 earth and related environmental sciences Social influence Expectancy theory usage intention Data collection Environmental effects of industries and plants Renewable Energy Sustainability and the Environment business.industry 05 social sciences Building and Construction perceived risk Risk perception Environmental sciences perceived credibility business Psychology UTAUT model 050203 business & management social influence |
| Zdroj: | Sustainability, Vol 12, Iss 6127, p 6127 (2020) Sustainability Volume 12 Issue 15 BASE-Bielefeld Academic Search Engine |
| ISSN: | 2071-1050 |
| Popis: | Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting platforms available online by developing the unified theory of acceptance and use of technology (UTAUT) construct model. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. A number of 401 companies provided complete and useful answers to this research. The major contributions of the research were the use of two variables considered significant in the study: perceived credibility (PC) and perception of risk (PR). The results of the study showed that performance expectancy (PE), social influence (SI), and perceived risk (PR) have a positive influence on the intention to use the accounting platforms available online, while perceived credibility shows a much more significant and stronger influence. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|