Methodology
Participants
This study recruited 54 graduating senior students enrolled in an accounting information systems (AIS) course. These students acted as proxy for entry-level accountants in small to medium size businesses.
Procedures
In the first part, participants were instructed to study the specific features of the online accounting system, and to write a short paper regarding the advantages and disadvantages of such a system.
Measures
Perceived usefulness, perceived ease of use andparticipants’ intent to adopt the system were
measured for the OSBS online system using the scales from Davis (1989) (see the Appendix).
The scales have been used in subsequent applications of TAM (Venkatesh and Davis, 2000).
Specifically, perceived usefulness and ease of use were each measured using four items.
Participants’ behavioral intention was measured by two items. Participants indicated their
agreement with each item using a seven-point, Likert-type scale labeled from 1 “strongly
disagree” to 7 “strongly agree”. Higher (lower) perceived usefulness, ease of use and
intention to adopt the system corresponded with higher (lower) scores.
Methodology
Participants
This study recruited 54 graduating senior students enrolled in an accounting information systems (AIS) course. These students acted as proxy for entry-level accountants in small to medium size businesses.
Procedures
In the first part, participants were instructed to study the specific features of the online accounting system, and to write a short paper regarding the advantages and disadvantages of such a system.
Measures
Perceived usefulness, perceived ease of use andparticipants’ intent to adopt the system were
measured for the OSBS online system using the scales from Davis (1989) (see the Appendix).
The scales have been used in subsequent applications of TAM (Venkatesh and Davis, 2000).
Specifically, perceived usefulness and ease of use were each measured using four items.
Participants’ behavioral intention was measured by two items. Participants indicated their
agreement with each item using a seven-point, Likert-type scale labeled from 1 “strongly
disagree” to 7 “strongly agree”. Higher (lower) perceived usefulness, ease of use and
intention to adopt the system corresponded with higher (lower) scores.
การแปล กรุณารอสักครู่..
