Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Sustainability

Gary Cokins¹  CarmenAdina Paștiu²  DanIoan Topor²  AlinaNicoleta Solovăstru³  Delia Deliu⁴  MirelaCătălina Türkeș⁵  Ionica Oncioiu⁶  Sorinel Căpuşneanu⁶ 

[1] CPIM, Analytics-Based Performance Management LLC, Cary, NC 27513, USA;Faculty of Economic Sciences, 1 Decembrie 1918 University, 510009 Alba-Iulia, Romania;Faculty of Economic Sciences, Dimitrie Cantemir University, 540099 Târgu-Mureș, Romania;Faculty of Economics and Business Administration, West University of Timisoara, 300223 Timisoara, Romania;Faculty of Finance, Banking and Accountancy, Dimitrie Cantemir Christian University, 040042 Bucharest, Romania;Faculty of Finance-Banking, Accounting and Business Administration, Titu Maiorescu University, 040441 Bucharest, Romania;

关键词: social influence;    accounting platform;    UTAUT model;    usage intention;    perceived credibility;    perceived risk;   

DOI  :  10.3390/su12156127

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown