Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective
Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective
复制标题
基于云的会计信息系统的使用及其对约旦中小企业绩效的影响：后 COVID-19 的视角
DOI：
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发表时间：
2022
影响因子：
2.5
通讯作者：
Aws Al
中科院分区：
文献类型：
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作者：
Manaf Al;A. Alkhwaldi;Amir A. Abdulmuhsin;Hamzah E. Alqudah;Aws Al
目的
本研究的目的是通过扩展技术接受与使用的统一理论并引入新的相关关键因素，来考察危机时代(即新冠肺炎大流行)下影响云会计信息系统使用的因素。
设计/方法/方法
采用基于横断面在线问卷的定量研究方法，从438名云计算AIS的潜在用户和现有用户中收集了经验数据。数据分析采用基于矩结构25.0分析的结构方程模型。
发现
结构路径的结果显示，绩效预期、社会动机、新冠肺炎风险度和信任度显著影响用户使用云端人工智能的行为意向，并解释了71%的变异。然而，与预期相反，努力预期和感知安全风险(SEC)对BI的影响并不显著。此外，商业智能对实际使用行为产生了影响，并解释了74%的变异。结果因素：沟通质量(CQ)和决策质量(DQ)显著受云端AIS使用的影响。
实际含义
目前的研究对于中小企业官员和政策制定者来说将是有价值的，以说明基于云的AIS的比率相对较低，并制定战略，以促进约旦用户对基于云的AIS的接受和使用，在约旦，基于云的服务仍被视为一种创新。
原创性/价值
据作者所知，目前的研究是第一篇通过整合其他因素：TR、SEC和COV-19 PR来扩展UTAUT的学术论文。除了两个结果变量：CQ和DQ，来研究新冠肺炎大流行后约旦背景下的基于云的人工智能。目前的研究通过考虑云会计的接受和使用以及通过国际清算银行和约旦基于云的会计信息系统的实际使用融入用户的工作实践，促进了关于信息技术信息系统采用的学术知识。
Purpose
The purpose of this study is to examine the factors influencing the usage of cloud-based accounting information systems (AIS) in the crisis era (i.e. the COVID-19 pandemic) by expanding the unified theory of acceptance and use of technology (UTAUT) with new related critical factors.
Design/methodology/approach
A quantitative research approach based on a cross-sectional online questionnaire was used for collecting empirical data from 438 potential and current users of cloud-based AIS. Structural equation modeling based on analysis of a moment structures 25.0 was applied in the data analysis.
Findings
The outcome of the structural path revealed that performance expectancy, social motivation, COVID-19 risk (COV-19 PR) and trust (TR) were significantly influencing users’ behavioral intention (BI) toward using cloud-based AIS and explained 71% of its variance. While, contrary to what is expected, the impact of effort expectancy and perceived security risk (SEC) on BI was insignificant. In addition, BI was revealed to influence the actual usage behaviors and explained 74% of its variance. The outcome factors: communication quality (CQ) and decision quality (DQ) were significantly influenced by the usage of cloud-based AIS.
Practical implications
The current research would be valuable for small- and medium-sized enterprises officials and policymakers to illustrate the relatively low rates of cloud-based AIS and formulate strategies to boost the acceptance and use of cloud-based AIS by Jordanian users, where cloud-based services are still deemed as an innovation.
Originality/value
To the best of the authors’ knowledge, the current study is the first academic paper that extends the UTAUT by integrating additional factors: TR, SEC and COV-19 PR. In addition to two outcome variables: CQ and DQ, to study the cloud-based AIS in the Jordanian setting beyond the COVID-19 pandemic. The current research contributes to the academic knowledge on information technology information system adoption by considering cloud accounting acceptance and use and integration into the work practices of users through the BIs and actual use of cloud-based AIS in Jordan.
影响因子：
4.8
作者：
Akter, Shahriar;Michael, Katina;Rahman, Mahfuzur
通讯作者：
Rahman, Mahfuzur