Factors influencing accountants' behavioural intentions to use and actual usage of enterprise resource planning systems in a global development agency

Purpose – This research aims to explore factors influencing accountants' usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would ha...

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Bibliographic Details
Published in:Journal of financial reporting & accounting 2013-10, Vol.11 (2), p.179-200
Main Authors: Alleyne, Philmore, Lavine, Marcia
Format: Article
Language:English
Subjects:
Accountants
Accounting & Finance
Accounting procedures
Alliances
Attitudes
Behavior
Enterprise resource planning
Financial reporting
Financial statements
Information systems
Literature reviews
Management accounting
Multinational corporations
Regression analysis
Studies
Technology Acceptance Model
Variables
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Summary:Purpose – This research aims to explore factors influencing accountants' usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would have significant and positive effects on behavioural intention to use, and facilitating conditions and behavioural intention would have significant and positive effects on frequency of use (actual usage). Design/methodology/approach – The study utilised a quantitative approach through an online survey of 104 respondents from the different countries that the organisation operates within. Findings – Using multiple regression analysis, the findings showed that attitudes towards use, performance expectancy, self-efficacy and effort expectancy were significant predictors of behavioural intention to use the ERP system. Behavioural intentions and facilitating conditions significantly and positively influenced actual ERP usage. Social influence was found to be non-significant. Research limitations/implications – The study used a small sample drawn from a single organization. Practical implications – The paper tests a model of usage of ERP and identifies those factors that are likely to influence ERP usage in a global development agency. Originality/value – The paper supplements the existing literature on ERP usage in global organizations.
ISSN:1985-2517
2042-5856
DOI:10.1108/JFRA-11-2011-0017