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

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

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...

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Main Authors:	Ilias A., Zainudin N.N.B.
Other Authors:	30967552600
Format:	Article
Published:	2023
Subjects:	Computerised accounting system (CAS) Multiple regression Public sector accounting Technology acceptance model (TAM) and psychological attachment
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id	my.uniten.dspace-29445
record_format	dspace
spelling	my.uniten.dspace-294452023-12-28T12:13:08Z Factor affecting the Computerised Accounting System (CAS) usage in public sector Ilias A. Zainudin N.N.B. 30967552600 55761963300 Computerised accounting system (CAS) Multiple regression Public sector accounting Technology acceptance model (TAM) and psychological attachment 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. � Azleen, I. and Nazirah, N.Z., 2013. Final 2023-12-28T04:13:07Z 2023-12-28T04:13:07Z 2013 Article 2-s2.0-84878845374 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84878845374&partnerID=40&md5=ada21e3ccc0ec8859dd24b270759d5fb https://irepository.uniten.edu.my/handle/123456789/29445 18 1 Scopus
institution	Universiti Tenaga Nasional
building	UNITEN Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Tenaga Nasional
content_source	UNITEN Institutional Repository
url_provider	http://dspace.uniten.edu.my/
topic	Computerised accounting system (CAS) Multiple regression Public sector accounting Technology acceptance model (TAM) and psychological attachment
spellingShingle	Computerised accounting system (CAS) Multiple regression Public sector accounting Technology acceptance model (TAM) and psychological attachment Ilias A. Zainudin N.N.B. Factor affecting the Computerised Accounting System (CAS) usage in public sector
description	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. � Azleen, I. and Nazirah, N.Z., 2013.
author2	30967552600
author_facet	30967552600 Ilias A. Zainudin N.N.B.
format	Article
author	Ilias A. Zainudin N.N.B.
author_sort	Ilias A.
title	Factor affecting the Computerised Accounting System (CAS) usage in public sector
title_short	Factor affecting the Computerised Accounting System (CAS) usage in public sector
title_full	Factor affecting the Computerised Accounting System (CAS) usage in public sector
title_fullStr	Factor affecting the Computerised Accounting System (CAS) usage in public sector
title_full_unstemmed	Factor affecting the Computerised Accounting System (CAS) usage in public sector
title_sort	factor affecting the computerised accounting system (cas) usage in public sector
publishDate	2023
_version_	1806428083914276864
score	13.211869

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

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