The limitation of this research is sample size.
The sample size of 9 users might not be representative
for the whole population. However, this research could
show some trend, which will be useful for determining
acceptant factors. Another limitation is that one of the
participants was from SAP consulting Þ rm. She possesses
many knowledge of SAP and technical issues
in accounting software. Her answer, therefore, might
not be the same as other normal users.