The underutilization factors of computerised accounting software among accountants

Nowadays, computerized accounting software (CAS) is a must tool to have for every business operation specifically in the accounting department. It is not deniable that the accounting software has contribute a lot of benefits to the users and business owners. Prior research also has shown that the ad...

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Main Author:	Nur Fatiha Na’aimah, Mohd Fauzi
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	QA75 Electronic computers Computer science
Online Access:	https://etd.uum.edu.my/10695/1/s826428_01.pdf https://etd.uum.edu.my/10695/2/s826428_02.pdf
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id	my-uum-etd.10695
record_format	uketd_dc
spelling	my-uum-etd.106952023-11-14T09:21:50Z The underutilization factors of computerised accounting software among accountants 2022 Nur Fatiha Na’aimah, Mohd Fauzi Wan Ahmad, Wan Norhayati College of Business (COB) College of Business QA75 Electronic computers. Computer science Nowadays, computerized accounting software (CAS) is a must tool to have for every business operation specifically in the accounting department. It is not deniable that the accounting software has contribute a lot of benefits to the users and business owners. Prior research also has shown that the advantages of the computerized accounting system has helped to improve the efficiency and boost the business performance. However, a little research was conducted to study the underutilization factors of computerized accounting software among accountants which are believed are the challenges encountered by the accountants in their daily basis. This study was intended to cover that area by adopting technology-organization-environment (TOE) framework. The objective of this study is to examine the relationship between lack of awareness on internal control features (technological context), lack of management support (organizational context) and external pressure from software industries (environmental context) towards the underutilization factors of CAS among accountants. This study used a quantitative approach where a total number of 108 questionnaires were distributed among accountants. The returned questionnaires were analyzed by using PLS-SEM and the results show that only lack of awareness on internal control features have a significant relationship towards underutilization factors of CAS. Lastly, implications of the outcomes, potential limitations, and recommendations for future research are also discussed in this study 2022 Thesis https://etd.uum.edu.my/10695/ https://etd.uum.edu.my/10695/1/s826428_01.pdf text eng public https://etd.uum.edu.my/10695/2/s826428_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Wan Ahmad, Wan Norhayati
topic	QA75 Electronic computers Computer science
spellingShingle	QA75 Electronic computers Computer science Nur Fatiha Na’aimah, Mohd Fauzi The underutilization factors of computerised accounting software among accountants
description	Nowadays, computerized accounting software (CAS) is a must tool to have for every business operation specifically in the accounting department. It is not deniable that the accounting software has contribute a lot of benefits to the users and business owners. Prior research also has shown that the advantages of the computerized accounting system has helped to improve the efficiency and boost the business performance. However, a little research was conducted to study the underutilization factors of computerized accounting software among accountants which are believed are the challenges encountered by the accountants in their daily basis. This study was intended to cover that area by adopting technology-organization-environment (TOE) framework. The objective of this study is to examine the relationship between lack of awareness on internal control features (technological context), lack of management support (organizational context) and external pressure from software industries (environmental context) towards the underutilization factors of CAS among accountants. This study used a quantitative approach where a total number of 108 questionnaires were distributed among accountants. The returned questionnaires were analyzed by using PLS-SEM and the results show that only lack of awareness on internal control features have a significant relationship towards underutilization factors of CAS. Lastly, implications of the outcomes, potential limitations, and recommendations for future research are also discussed in this study
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nur Fatiha Na’aimah, Mohd Fauzi
author_facet	Nur Fatiha Na’aimah, Mohd Fauzi
author_sort	Nur Fatiha Na’aimah, Mohd Fauzi
title	The underutilization factors of computerised accounting software among accountants
title_short	The underutilization factors of computerised accounting software among accountants
title_full	The underutilization factors of computerised accounting software among accountants
title_fullStr	The underutilization factors of computerised accounting software among accountants
title_full_unstemmed	The underutilization factors of computerised accounting software among accountants
title_sort	underutilization factors of computerised accounting software among accountants
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10695/1/s826428_01.pdf https://etd.uum.edu.my/10695/2/s826428_02.pdf
_version_	1783729405360603136

The underutilization factors of computerised accounting software among accountants

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