Accounting Software Application: Understanding Behavioural Intention to Use and the Moderating Role of Gender
Over the years, employers have raised concerns over their dissatisfaction with the skills and knowledge demonstrated by accounting graduates that enter the workforce. One of the IT skills that practitioners felt insufficient was the graduates’ capability to use accounting software applications. This study investigates the moderating effect of gender on the behavioural intention to use accounting software among university students. The technology acceptance model and theory of planned behaviour were used to develop a research model. Data from 438 students, analysed using partial least square structural equation modelling technique, suggested that perceived usefulness, attitude, and perceived behavioural control can influence students’ likelihood to use the accounting software. Gender only moderates the relationship between ease of use and accounting software use intention. The study’s findings benefit accounting professional bodies, managers, software vendors, and technology consultants in promoting the use of accounting software in higher education institutions.
Abate, A.A. (2018). Determinants of accounting information systems adoption in Ethiopia: Empirical evidence from large and medium manufacturing enterprises in Addis Ababa. International Journal of Applied Research, 4, 4 -12.
Aboelmaged, M.G., & Gebba, T.R. (2013). Mobile banking adoption an examination of technology acceptance model and theory of planned behaviour. International Journal of Business Research and Development, 2(1), 35-50.
Ajzen, I. (1991). The theory of planned behaviour. Organisational Behaviour and Human Decision Processes, 50(2), 179-211.
Ajzen, I. (1988). Attitudes, personality, and behaviour. Chicago, IL: The Dorsey Press.
Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behaviour. Englewood Cliffs, NJ: Prentice-Hall.
Alamin, A., Yeoh, W., Warren, M., & Salzman, S. (2015). An empirical study of factors influencing accounting information systems adoption. Proceedings of the Twenty-Third European Conference on Information Systems, ECIS. Retrieved from http://dro.deakin.edu.au/eserv/DU:30073613/yeoh-anempiricalstudy-2015.pdf
Al-Khadsah, H.A., & Al-Bishtawi, S. (2010). The impact of accounting software utilisation on accounting students perceived skills. Middle Eastern Finance and Economics, 7, 140-148.
Amidu, M., Effah, J., & Abor, J. (2011). E-accounting practices among small and medium enterprises in Ghana. Journal of Management Policy and Practice, 12(4), 146-155.
Amirul, S.M., Mail, R., Bakar, M.A.A., & Ripain, N. (2017). Information technology knowledge and skills for accounting graduates: An insight from public accounting firms. Indian Journal of Science and Technology, 10(12), 1-6.
Atanasovski, A., Trpeska, M., & Lazarevska, Z. B. (2019). Accounting students’ and employers’ perceptions on employability skills in the SEE country. European Financial and Accounting Journal, 13(3), 55-72.
Boulianne, E. (2014). Impact of accounting software utilisation on students’ knowledge acquisition. Journal of Accounting & Organisational Change, 10(1), 22-48.
Chen, T.T.Y. (2013). A comparative study of what accounting employers in the United States and Hong Kong expect: Implications for curriculum and pedagogical design. Global Perspectives on Accounting Education, 10, 123-134.
Cheung, R., & Vogel, D. (2013). Predicting user acceptance of collaborative technologies: An extension of the technology acceptance model for e-learning. Computers & Education, 63, 160-175.
Chin, W.W. (1998). Issues and opinion on structural equation modelling. MIS Quarterly, 22(1), 7-16.
Davis, F.D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Davis, F.D., Bagozzi, R.P., & Warshaw, P.R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982-1003.
Deng, N., Allison, J.J., Fang, H.J., Ash, A.S., & Ware, J.E. (2013). Using the bootstrap to establish statistical significance for relative validity comparisons among patient-reported outcome measures. Health and Quality of Life Outcomes, 11, 89.
Dong, J. Q., & Zhang, X. (2011). Gender differences in adoption of information systems: New findings from China. Computers in Human Behaviour, 27(1), 384-390.
Fischer, D., & Friedman, H.H. (2015). Critical skills for today’s accounting and business graduates. SSRN Electronic Journal. DOI: 10.2139/ssrn.2571924
Fornell, C., & Larcker, D.F. (1981). Evaluating equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.
Hair, J.F., Hult, J.G.T.M., Ringle, C.M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modelling (PLS-SEM). Thousand Oaks, CA: Safe Publications.
Hagger, M.S., & Chatzisarantis, N.L.D. (2005). First- and higher-order models of attitudes, normative influence, and perceived behavioural control in the theory of planned behaviour. The British Psychological Society, 44(4), 513-535.
Hassan, H., Mohamad, R., Ali, R. H. R. M., Talib, Y. Y. A., & Hsbollah, H. M. (2020). Factors Affecting Students’ Academic Performance in Higher Education: Evidence from Accountancy Degree Programme. International Business Education Journal, 13(1), 1-16.
Jackson, C.M., Chow, S., & Leitch, R.A. (1997). Toward an understanding of the behavioural intention to use an information system. Decision Sciences, 28(2), 357-389.
Lai, M. (2008). Technology readiness, Internet self-efficacy and computing experience of professional accounting students. Campus-Wide Information Systems, 25(1), 18-29.
Lee, J., Cerreto, F.A., & Lee, J. (2010). Theory of planned behaviour and teachers’ decisions regarding use of educational technology. Educational Technology & Society, 13(1), 152-164.
Low, M., Botes, V., Rue, D.D., & Allen, J. (2016). Accounting employers’ expectations – The ideal accounting graduates. e-Journal of Business Education & Scholarship of Teaching, 10(1), 36-57.
Machera, R.P., & Machera, P.C. (2017). Computerised accounting software: A curriculum that enhances an accounting program. Universal Journal of Educational Research, 5(3), 372-385.
Marriott, N., Marriort, P., & Selwyn, N. (2004). Accounting undergraduates’ changing use of ICT and their views on using the internet in higher education – A research note. Accounting Education, 13(1), 117-130.
MIA Digital Technology Blueprint (2018). Retrieved from https://www.mia.org.my/v2/downloads/resources/publications/2018/07/12/MIA_Technology_Blueprint_Spreads_format.pdf
Morris, M.G., & Dillon, A. (1997). How user perceptions influence software use. IEEE Software, July/August, 58-65.
Muneerali, M. T. (2020). Impact of accounting software among SMEs accountants in Oman. Financial Markets, Institutions and Risks, 4(2), 25-33.
Nelvia, D. & Harahap, R.M. (2009). Study on user behaviour of BPKP Wide Area Network (WAN) services. Internetworking Indonesia Journal, 1(1), 25-28.
Nizam, I. (2018). The Impact of Accounting Software on Business Performance. International Journal of Information System and Engineering, 6(1), 1-25.
Nori, W.M.N.W.M., Kassim, C.K.H.C.K., Ahmad, S., & Nasir, N.E.M. (2016). The use of accounting software for effective teaching and learning introductory accounting: A pedagogical discussion. The Social Sciences, 11(13), 3315-3320.
Pantow, A.K., Sungkowo, B., Limpeleh, E.A., & Tandi, A. (2020). Analisis penggunaan myob accounting software pada mahasiswa akuntansi dengan pendekatan technology acceptance model. Jurnal Akademi Akuntansi, 3(2), 200-207.
Putra, Y.M. (2019). Analysis of factors affecting the interests of SMEs using accounting applications. Journal of Economics and Business, 2(3).
Rahman, M.M., Ahammed, M.M.U., Rouf, M.A., & Uddin, M.M. (2017). Obstacles and implementation of accounting software system in small medium enterprises (SMEs): Case of South Asian perspective. International Journal of Science and Business, 1(1), 7-15.
Rahmayanti, A.Y., & Rahmawati, D. (2020, April). Digital accounting for small to medium enterprises using mobile applications. In 3rd International Conference on Vocational Higher Education (ICVHE 2018) (pp. 172-176). Atlantis Press.
Saroia, A. I., & Gao, S. (2019). Investigating university students’ intention to use mobile learning management systems in Sweden. Innovations in Education and Teaching International, 56(5), 569-580.
Sinarasri, A. (2019). The antecedents and consequences of accounting information system implementation: An empirical study on MSMEs in Semarang city. In 5th International Conference on Accounting and Finance 2019 (ICAF 2019). Atlantis Press. Advances in Economics, Business and Management Research,102, 98-102.
Soni, R., Saluja, R., & Vardia, S. (2018). Awareness and adoption of cloud accounting software: An empirical research. IUP Journal of Accounting Research & Audit Practices, 17(2), 36-50.
Tanaka, S., & Sithole, M. (2015). Information technology knowledge and skills accounting graduates need. International Journal of Business and Social Science, 6(8), 47-52.
Tarhini, A., Hone, K., & Liu, X. (2014). Measuring the moderating effect of gender and age on e-learning acceptance in England: A structural equation modelling approach for an extended technology acceptance model. Journal of Educational Computing Research, 51(2), 163-184.
Venkatesh, V., & Morris, M.G. (2000). Why don’t men ever stop to ask for directions? Gender, social influence, and their role in technology acceptance and usage behaviour. MIS Quarterly, 24(1), 115-139.
Venkatesh, W., Morris, M.G., & Ackerman, P.L. (2000). A longitudinal field investigation of gender differences in individual technology adoption decision-making processes. Organisational Behaviour and Human Decision Processes, 83(1), 33-60.
Vien, C.L. (2021). The abilities employers seek from accounting graduates, Journal of Accountancy. Retrieved from https://www.journalofaccountancy.com/newsletters/extra-credit/abilities-employers-seek-accounting-graduates.html
Wang, Y., Wu, M., & Wang, H. (2009). Investigating the determinants and age and gender differences in the acceptance of mobile learning. British Journal of Educational Technology, 40(1), 92-118.
Yürekli, E., & Haşiloğlu, S.B. (2017). Evaluation of the factors affecting the purchasing decisions of accounting package programs. Journal of Internet Applications and Management, 8(1), 47-64.
Yusof, N. S., & Jaafar, H. (2018). The implementation of accrual-based accounting in Malaysian public sector: Opportunities and challenges. International Business Education Journal, 11(1), 49-62.
Copyright (c) 2021 Haslinda Hassan, Hafizah Mohamad Hsbollah, Raja Haslinda Raja Mohd Ali
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.