Academic journal article Journal of Management Information and Decision Sciences

The Roles of Technology Acceptance Model Antecedents and Switching Cost on Accounting Software Use

Academic journal article Journal of Management Information and Decision Sciences

The Roles of Technology Acceptance Model Antecedents and Switching Cost on Accounting Software Use

Article excerpt


Accountants have generally increased their investment in accounting software in order to increase the efficiency of their business operations and to improve productivity. Thus, IT has become a strategic weapon to obtain competitive advantages in accounting based job accomplishments. The information system performance is found critical for software usage (Hernandez et al 2009, Hsu et al 2009). Delone and Mclean 1992 "information system success model" is represented mainly by three fundamental dimensions as information system quality, information quality and service quality (Delone and McLean 1992, Landrum et al 2008, Pitt et al 1995). Other system dimensions are system quality, frequency of use, customer satisfaction, personal and organizational effects (Delone and McLean 1992). One of them, service quality, is used in our extended TAM. In this study, it is aimed to find out the criterias that effect the use of a technological product and loyalty to that product based on the external effects of three variables; service quality, alternative attractiveness and product experience via "switching cost". Specifically, the objectives of this study are: (1) to evaluate how service quality, product experience, and alternative attractiveness effect perceived ease of use and perceived usefulness of accounting software programs, (2) to find-out the impact of perceived ease of use and perceived usefulness on switching cost, (3) to determine the impact of service quality and switching cost on behavior intention to use and behavior loyalty (4) At the end compare two combinations of the model, one with behavior intention to use and the other one with behavior loyalty.

A lot of empirical work has proved the positive relationships between service quality and behavioral consequences like customer loyalty in different fields of service industry such as banking and travel agencies (Jones et al 2002), information systems and internet (Hoxmier 2000, Good and Harris 2007). The most important unique value of this study is to find-out the effects of switching cost on accountants' software preferences using an extended technolgy acceptance model. Accountants are going to decide to keep or change the current accounting software program after making a comparative benefit-cost analysis of switching between alternatives, so the importance of switching cost effect is taken into consideration. The external influences of product experience (Lee and Kim 2009, Igbaria 1990) and service quality (Kim et al 2008, Robinson et al 2005, Ha and Stoel 2009) on both PEOU and PU have been looked for previously, however the one of alternative attractiveness has not been studied yet to our knowledge. Beside switching cost (Fornell 1992, Jones et al 2002), alternatives' deficiency(Ping 1993) in the market also is a good opportunity for a firm to keep clients on hand, which also analyzed in the study. Finally the model is comparatively tested one-side using a short-term use intentions and the other side long-term loyalty.

According to face-to-face interviews with professional accountants from accounting bureaus and some others from different firms' accounting departments in Turkey, the accountants prefer mostly multi-functional accounting software programs, especially the web-based ones. The security and privacy level like data protection during the program updates or upgrades and confidentiality of customers' accounts are important. The software's code quality, efficient technical service, additional benefits like free tutorials, extra technical service, or special discounts are other selective criterias mentioned by professional accountants in their purchasing decisions. Indeed, the study will be a guide for accounting software companies for how to create usage intention and then customer loyalty.


TAM and external variables

Davis et al (1989) created a TAM where perceived ease of use (PEOU) and perceived usefulness (PU) enhance behavior intention to use (BI) and actual use (U) via individual's "attitude" (ATT) and perceived ease of use has a direct impact on perceived usefulness. …

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