July 24, 2025Journal of Accounting Science

Acceptance of Accounting Information System of Cooperative Laboratory

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Authors

CPCarolina Lita PermatasariSatya Wacana Christian University DLDwi Iga LuhsasiSatya Wacana Christian University

Discussion

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Implication

Quantitative analysis finds perceived usefulness drives usage intensity in cooperative accounting information systems, suggesting a shift from ease of use.

Key Points

Increased perceived usefulness leads to greater user acceptance of cooperative accounting information systems, enhancing financial reporting practices.
The study reveals that perceived ease of use does not significantly impact usage intensity, challenging traditional beliefs within the Technology Acceptance Model.
Employing path analysis, the research explores the complex relationships between perceived ease of use, perceived usefulness, and actual system usage.
Improving the perceived usefulness of accounting systems is crucial for encouraging their adoption in cooperative environments.

Cite This Study

Permatasari et al. (2025) studied this question.

synapsesocial.com/papers/68af35efcf1dd9ea359ea635 https://doi.org/10.21070/jas.v9i2.1973

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Implication

Quantitative analysis finds perceived usefulness drives usage intensity in cooperative accounting information systems, suggesting a shift from ease of use.

Acceptance of Accounting Information System of Cooperative Laboratory

Discussion

Member takes

Implication

Key Points

Cite This Study

Acceptance of Accounting Information System of Cooperative Laboratory

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider