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MINISTRY OF EDUCATION AND TRAINING UNIVERSITY OF ECONOMICS HO CHI MINH CITY - - PHAM TRA LAM FACTORS INFLUENCING PERCEIVED JOB PERFORMANCE OF ACCOUNTANT IN AN ERP ENVIRONMENT - EVIDENCE FROM VIETNAM’S ENTERPRISES Major : Accountancy Code : 9340301 PhD THESIS - SUMMARY Ho Chi Minh City - 2018 The study was complete at: University of Economics Ho Chi Minh City Supervisor: Assoc Prof Dr Vo Van Nhi Reviewer 1: Reviewer 2: Reviewer 3: The dissertation will be presented to the Dissertation Board at the school level: At … hours … day month year … The dissertation can be found at the library: Introduction 1.1 Background Information technology can change a firm’s performance It helps the firm overcome competition (Wei and Wang, 2004) Enterprise Resource Planning (ERP) was one of the IT solutions to emerge in the mid1990s (Gunyung et al., 2009).Nowadays; it is being widely used in organizations In Vietnam, although the application of ERP began later than in developed countries, according to the 2017 Vietnam E-commerce Indicators Report, 17% of enterprises used ERP as of the end of 2016 This indicator shows that enterprises are interested in and apply ERP in Vietnam However, the rate of enterprises using ERP is still quite low It is certain that ERP has been and will be widely used as it is considered an optimal technological solution for efficient and effective information management (Francoise et al, 2009) The question is how should ERP systems be applied to be successful? According to Markus and Tanis (2000), research on ERP is an important topic in information system research In general, the phenomenon of ERP systems has strong conceptual connections with all major areas of information system (Markus and Tanis, 2000) Therefore, the theories and studies of information systems can be applied to studies of ERP systems This will be one of the studies that follow this trend Job performance is an important measure of an information system’s success (Sykes et al (2014), Nah et al (2003), Umble et al (2003)) Some studies focused on individual job performance in an ERP environment, such as Bradford and Florin (2003), Kositanurit et al (2006), Park et al (2007), Sykes et al (2014), Sykes (2015) and Rajan and Baral (2015) However, each study found that factors affecting individual job performance in an ERP environment were different According to Sykes et al (2014), if ERP systems are not accepted, the job performance of employees will be lower and retrenchment rates will increase In addition, if the job performance of individuals is low, it will adversely affect the performance of the organisation (Kositanurit et al., 2006) In accounting aspects, when applying ERP systems, the method of collecting storing, communicating and using business data in the enterprise will significantly change These changes affect the accounting (Sutton, 2006) However, studies on the impacts of ERP systems on accounting are sparse (Granlund and Malmi (2002); Sutton (2006)) In the study by Wongpinunwatana et al (2000), the authors investigated the job performance of auditors in an ERP environment In addition, some studies on the topic of information system/ ERP systems have studied on different target groups using information system/ ERP systems such as Kanellou and Spathis (2013) explores the impact of accounting benefits on the satisfaction of the user's ERP systems with two groups of IT staff and accounting staff; or Tesch et al (2003) and Ragu-Nathan et al (2008) studied the satisfaction of stakeholders by three groups of users’s the information system including Information Systems Professional, Project Information System Administrator, and End User, This proves that in-depth study of the stakeholders’s job performance in an ERP environment is necessary Thus, this study inherits the studies of individual job performance in an ERP context This studylays emphasis on individuals doing accounting work because accountant are strongly influenced by ERP systems (Scapens & Jazayeri (2003), Newman and Westrup (2005)) At the same time, if accountant feel that their job performance is not as good when using ERP, they probably will not continue to work for the enterprise and consequently can lead to ERP systems failure Thus, the research topic on the accountant’s job performance the in an ERP context is necessary Inheriting the study of factors affecting the individual job performance in the information system, this study investigates the factors affecting the accountant’s perceived job performance in an ERP context 1.2 Research objectives General objective: Investigate the key factors affecting the perceived job performance of accountant in an ERP context Detail objective - - Investigate the impact of the tasks – technology fit on the perceived job performance of accountant in an ERP context Investigate the impact of accounting benefits on the perceived job performance of accountant in an ERP context - Investigate the impact of perceived usefulness on the perceived job performance of accountant in an ERP context - Investigate the impact of job satisfaction on the perceived job performance of accountant in an ERP context 1.3 Research subject and scope - Research subject/ surveys: Individuals who perform accounting using ERP systems at Vietnamese enterprise - Research scope: This study implemented in Vietnam The survey data was collected within months, from May 2017 to August 2017 1.4 Methodology As the research objective is to test a scientific theory, quantitative study was used in the deductive process (Nguyen Dinh Tho, 2013) - Pilot study: Based on the concepts scale inherited from relevant studies, a pilot study was done to examine the value and reliability of the concepts scale in the proposed research model To assess the reliability of the scale, Cronbach's Alpha was used To evaluate the value of the scale, exploratory factor analysis (EFA) was used to evaluate two important values of the scale, namely convergence value and discriminant value (Nguyen Dinh Tho, 2013) The sample size of the pilot study is 110 individuals The results of the pilot study provided the main measurement model - Main study: Based on the main measurement model, the main questionnaire survey was sent to the research surveys The main study was used to examine the reliability and value of the main measurement model as well as to test hypotheses PLS_SEM was used to analyze quantitative data The sample size of the main study was 219 individuals The procedure of the main study was carried out by applying PLS_SEM at the suggestion of Hair et al (2016) 1.5 Thesis’ contribution Contribution of study on theoretical aspects: The results of this study add to the empirical evidence in the application of background theories including TTF and TAM model, TTF, ECM and DeLone & McLean IS Success Model Besides, the results of this study also add to the theoretical background of ERP’s success, namely, the perceived job performance of the accountant in an ERP context It can be a valuable reference for researchers, lecturers and students in the accounting and management fields Contribution of study on practical aspects: The results of this study help companies who are planning to use ERP systems and ERP vendors and implementers become more knowledgeable about ERP’s success and forecast success when using ERP systems Research gaps Foreign and Vietnamese studies related to the topics of this study are presented and commented on in Chapter Based on relevant studies, research gaps are identified to clarify the need for this study Three major study groups were summarized, namely foreign studies on individual job performance in an IT environment, foreign studies of factors that may have an impact on individual job performance in an ERP environment, and Vietnamese studies related to ERP systems The factors that can affect individual job performance in an ERP context include the tasks – technology fit, accounting benefits, perceived usefulness and job satisfaction Based on the study results, we noted: - - Because of the lack of ERP systems studies and lack of ERP systems studies in the accounting field in Vietnam, it is the research gaps This research was conducted to provide some insights into the issues of the use of ERP systems in the accounting field Not many foreign studies have been done of individual job performance in an ERP environment According to the author's understanding, the study of accountant’s job performance in an ERP environment has not been researched Moreover, the factors that affect individual job performance in an ERP environment differ in different countries, so it is necessary to carry out this topic in other countries Previous studies on individual job performance in an ERP environment have proven that there can be a difference in the impact of each factor on the individual job performance of the stakeholders who are using information systems Therefore, it is necessary to conduct studies on individual job performances in an ERP environment for various users such as administrators, IT staff, accounting staff, etc Thus, in Vietnam, it is necessary to study the perceived job performance of accountant in an ERP environment The basis of the research model 3.1 Research concepts The perceived job performance of accountant in an ERP environment is that an accountant feels that with the help of ERP systems he/she can improve a range of performance outcomes This study explores the impact of four factors, including the task and technology fit (accounting task and ERP fit), the accounting benefits, the perceived usefulness and the job satisfaction of the accountant to the perceived job performance of the accountant in an ERP context - - - - Task – technology fit (accounting task - ERP fit) is understood to be the degree of relevance between the capability of ERP systems and the tasks an accountant must perform Accounting benefits in an ERP environment are the positive impact of ERP systems on the information systems of the organization Perceived usefulness of ERP systems is understood as the level at which the user believes ERP systems delivers good results for their work Job satisfaction of an accountant in an ERP environment is understood to be a combination of different aspects of accounting work from using an ERP that makes accountant satisfied with ERP systems 3.2 Background theories This study utilizes for background theories, namely Task - Technology Fit Model (TTF), TAM and TTF models combined, Expectation–Confirmation Model (ECM), and DeLone and McLean IS Success Model Because of the relevance between the analysis unit of this study and those theories, they are used for this study The analysis unit of this study is individual, whereas the background theories, namely TAM and TTF models combined, and ECM are focused on the individual; the others, namely TTF and DeLone and McLean IS Success Model, are focused on both the individual and organization The reasons for the specific application of each theoretical background are presented in table 2.2 Table 2.2 Synthesis of the use of background theories for this study Relations Accounting tasks – ERP fit -> perceived job satisfaction Accounting benefits -> perceived job performance Percieved usefullness -> perceived job performance Job satisfaction -> perceived job performance Background theories TTF, TAM and TTF models combined, DeLone and McLean IS Success Model (2013) DeLone and McLean IS Success Model (2003) TAM and TTF models combined, ECM, DeLone and McLean IS Success Model (2013) ECM, DeLone and McLean IS Success Model (2003) 3.3 Research hypothesis Based on three theories including TTF, TAM and TTF models combined, and the DeLone and McLean IS Success Model (2013), this study develops the H1 hypothesis This hypothesis is also supported by several studies, such as Norzaidi et al (2009), Teo and Bing (2008), Kositanurit et al (2006), D'Ambra and Wilson (2004a), D'Ambra and Wilson (2004b), Belanger et al (2001), Wongpinunwatana et al (2000), Goodhue et al (1997), Goodhue and Thompson (1995), Goodhue (1995) In particular, Staples and Seddon (2004) show that TTF has an impact on individual job performance in both kinds of IT use, voluntary and mandatory In this study, if an enterprise is using an ERP system, employees are required to use it So Staples and Seddon (2004) strongly support the H1 hypothesis H1: The task – technology fit has a positive effect on the perceived job performance of accountant in an ERP environment Based on the DeLone and McLean IS Success Model (2003), this study has the following hypothesis: H2: Accounting benefits have a positive effect on the perceived job performance of accountant in an ERP environment According to Table 2.2, based on three theories, namely TAM and TTF models combined, ECM and DeLone and McLean IS Success Model (2013), this study develops the H3 hypothesis H3 hypothesis is also supported by 10 studies by Rajan and Baral (2015), Escobar-Rodríguez and Bartual-Sopena (2014), Sternad and Bobek (2013), Soto-Acosta et al (2013), Elkhani et al (2013), Zhang et al (2012), Keong et al (2012), Norzaidi et al (2009), Youngberg et al (2009), Calisir et al (2009), Lee et al (2009), Chang (2008), Wu et al (2007), Ramayah and May-Chiun Lo (2007), Seymour et al (2007) and Amoako-Gyampah and Salam (2004) Because these studies have shown that the perceived usefulness of the information system/ ERP has a positive impact on user behavior, the user behavior has an impact on the job performance (Rajan and Baral, 2015) In addition, Goodhue (1995) demonstrated that the perceived usefulness of the information system has a positive impact on the individual job performance in the IT context H3: Perceived usefulness of ERP systems has a positive effect on the perceived job performance of accountant in an ERP environment Beside the DeLone and McLean IS Success Model (2013) and ECM, the study of Sykes (2014) demonstrates that job satisfaction affects employee’s job performance in an ERP environment Based on these backgrounds, this study proposes the H4 hypothesis Additional, supporting H3, many studies in the field of psychology find individual job satisfaction influencing job performance (Judge et al., 2001) According to Igbaria and Tan (1997), the job satisfaction of IS users has a strong impact on their job performance Etezadi- 11 Amoli and Farhoom (1996) and Bradford and Florin (2003) also showed similar results H4: Job satisfaction has a positive effect on the perceived job performance of accountant in an ERP environment 3.4 Control variables Number of ERP’s modules implemented and ERP cost In Kanellou and Spathis (2013), the number ERP’s modules implemented and ERP systems cost are considered as control variables for the user satisfaction The research results show that the number ERP’s modules implemented does not affect the user satisfaction in Greek, whereas ERP systems cost has an impact on user satisfaction According to Kanellou and Spathis (2013), this discovery is contrary to some previous studies For example, according to Truman (2000) and Barki and Pinsoneault (2005), the integration of ERP systems (the number of ERP’s modules implemented) has a positive impact on the outcome According to Ehie and Madsen (2005), the costs and budgets for ERP systems are closely correlated with ERP systems success As such, there are conflicting conclusions about the impact of the number of ERP modules implemented and ERP systems cost to ERP systems success in general and the user satisfaction in particular In addition, studies such as Spathis (2006), Sumner (2000), Santamaria-Sanchez et al (2010), Céu Alves and Matos (2013), Chapman and Kihn (2009) 12 have also considered the role of variable control of ERP systems costs and the number of ERP’s modules implemented for user satisfaction In this study, to control the impact the number of ERP’s modules implemented and ERP systems cost (if any) to the perceived job performance of accountant in ERP context, the number of ERP’s modules implemented and ERP systems cost are considered as control variables Personal characteristics of users Personal characteristics are the characteristics of an individual who has an impact on accepting behaviors such as socioeconomic status, personal values, and communicative behaviors (Rogers, 2003; Venkatesh et al 2003) Multilevel Social Network Perspective explains that the attributes of individuals affect their adoption of technology (Tscherning, 2012) In the study by Petter et al (2013), to determine the factors affecting the IS success, the authors examined the individual characteristics of the user, including age, educational level and gender have a significant impact on the IS According to Petter et al (2013), the results of the study on the impact of user characteristics on the IS success are inconsistent Gender does not affect the IS success but the age and educational level may or may not be affected In addition, there are currently some empirical studies in the information technology field that examine the impact of user’s individual characteristics on the factors influencing the IS acceptance behavior such as Mitakos (2010), Mahmood (2000), Susarla et al (2003), 13 Sykes et al (2014), Sykes (2015) and Brown et al (2008) In order to exam the accountant’s personal characteristics influencing the perceived job performance, this study examines whether the individual characteristics of accountant as a control variable that the impact on the perceived job performance in an ERP context 3.5 Research model A proposed model (Figure 2.6) and a competitive model (Figure 2.8) are based on the arguments in section 3.2, 3.3 and 3.4 Task – technology fit H1 ) (+ Accounting benefits H2 Perceived usefulness Personal characteristics Education (+) H3 (+) Age Perceived job performance Experience H4 ) (+ Gender Job satisfaction Modules number Cost Figure 2.6 Proposed research model This study examines a competitive model by adding three hypotheses, focusing on the interaction between the four factors that are assumed to affect the perceived job performance of accountant in an ERP context 14 H1(+) Accounting benefits H Task – technology fit H6 (+) Personal characteristics H2 ) (+ Perceived usefulness Education (+) H3 (+) Age Perceived job performance H7 Experience ) (+ H4 ) (+ Gender Job satisfaction Modules number Cost Figure 2.8 Competitive model Based on TTF, the H5 hypothesis is developed as follows: H5: The task – technology fit has a positive effect on the accounting benefits in an ERP environment Based on TTF, TAM and TTF models combined and some studies such as Norzaidi et al (2009), Tjahjono (2009), Chang (2008), Wu et al (2007), Klopping and McKinney (2004), Dishaw and Strong (1999), Goodhue (1995), H6 hypothesis is stated as follows: H6: The task – technology fit has a positive effect on the perceived usefulness in an ERP environment Based on TTF and Belanger et al (2001), the H7 hypothesis was developed: H7: The task – technology fit has a positive effect on the job satisfaction of accountant in an ERP environment 15 Measures of Constructs This study accepted scale of the perceived job performance of accountant in an ERP environment (PER) from Goodhue and Thompson (1995) (TTF) PER is a first – order construct and reflective measures   PER1 ERP systems system has a positive impact on my productivity in my job PER2 ERP systems is an important aid to me in the performance of my job We measured the task – technology fit (TTF) from Kositanurit et al (2006) that captures the eight dimensions TTF is a high – order construct and reflective – reflective measures CURR RDAT RDET MEAN AUT1 AUT2 REL1 REL2 EOU1 The data provide by ERP systems is up-to-date enough for my purposes ERP systems available to me is missing critical data that are very useful to me in my job ERP systems maintains data at an appropriate level of detail for my group’s tasks The exact definition of data fields relating to my tasks is easy to find out Data that would be useful to me are unavailable because I don’t have the right authorization Getting authorization to access data that would be useful in my job is time consuming and difficult ERP systems I use is subjected to unexpected or inconvenient down times which makes it harder to my work ERP systems I use is subject to frequent system problems and crashes It is easy to learn how to use ERP systems 16 EOU2 TRAI ERP systems I use is convenient and easy to use There is not enough training for me or my staff on how to find, understand, access or use ERP systems system We measured the accounting benefits in ERP environment (ACBNE) from Kanellou and Spathis (2013) that captures the five dimensions ACBNE is a high – order construct and reflective – reflective measures HD TC QT CP IT Operational accounting benefits (time) HD1 Reduction οf time for closure of monthly/ quarterly/ annual accounts HD2 Reduction of time for issuing of financial statements Organizational accounting benefits TC1 Improved quality of reports – statements of account TC2 Increased flexibility in information generation TC3 Increased integration of accounting applications TC4 Improved internal audit function TC5 Improved decisions based on timely and reliable information Managerial accounting benefits QT1 Improved working capital control QT2 Reduction of time for issuing payroll QT3 Increased use of financial ratio analysis Operational accounting benefits (cost) CP1 Reduction of personnel of accounting department IT accounting benefits IT1 ERP gathers data more quickly IT2 ERP gathers data easier IT3 ERP processes results more quickly 17 IT4 IT5 ERP produces results easier ERP is more flexible in general The perceived usefulness (PU) was measured with items adapted from the TAM model PU is a first – order construct and reflective measures PU1 PU2 PU3 PU4 PU5 PU6 Using ERP systems in my job increased my productivity I found ERP systems useful in my job Using ERP systems improved my job performance Using ERP systems enhanced my effectiveness on the job Using ERP systems in my job enabled to accomplish tasks more quickly Using ERP systems made it easier to my job A item scales developed by Sykes et al (2014) was adopted to measure the job satisfaction of accountant in ERP environment (JOBSA) JOBSA is a first – order construct and reflective measures JOBSA1 JOBSA2 JOBSA3 JOBSA4 JOBSA5 JOBSA6 JOBSA7 All in all, how satisfied are you with the persons in your work group All in all, how satisfied are you with your supervisor All in all, how satisfied are you with your job All in all, how satisfied are you with this organization, compared to most Considering your skills and the effort you put into your work, how satisfied are you with your pay How satisfied you feel with the progress you have made in this organization up to now How satisfied you feel with your chance for 18 getting ahead in this organization in the future In this study, the number of ERP’s modules implemented (NUMBER) and ERP systems costs (COST) are measured as follows: NUMBER Total number of ERP’s modules implemented COST Ratio of ERP system cost/ revenue < 1%; 1% - 2%; over 2% - 3,5%; over 3,5% 6%; > 6% Personal characteristics of users include educational level, age, gender and computer experience are measured according Mitakos et al (2010)  AGE: < 35, 35 – 45, > 45  GENDER: Male, Female  EDU: PhD or master in accounting, bachelor in accounting, college – level in accounting, others  EXPER: The number of years of an accountant has worked with ERP systems Results of research The pilot study was conducted in May 2017 The sample size was 110 individuals from 13 firms and the data analysis techniques used were Cronbach's Alpha and EFA The results show that accounting benefits in an ERP context construct (ACBNE) (the original construct included dimensions and 16 indicators) have been grouped into dimensions and indicators, and the tasks - technology fit (TTF) (the original construct included dimensions and 11 indicators) was grouped into dimensions The scale of the perceived usefulness 19 (PU), the job satisfaction of accountant (JOBSA), and the perceived job performance of accountant (PER) are kept as originally proposed From the pilot study results, the main research model unchanged from the proposed model The main study was conducted with 219 individuals between June 2017 and August 2017 The data analysis technique was PLS_SEM, so the main study was conducted by testing the measurement model and then testing the structural model The measurement model test results provide a final measurement model used to analyze the structural model Objectives of the structural model test are test research hypothesis The results of the collinearity issues test show that all the endogenous structures in the model are not collinear The hypothesis test results show the perceived usefulness, task – technology fit (accounting task – ERP systems fit), and job satisfaction of accountant have a positive effect on the perceived job performance of accountant in an ERP context (H1, H3, H4 are supported) In addition, competitive model test results also show the task – technology fit has a significant impact on the accounting benefits, perceived usefulness and job satisfaction of accountant in ERP context (H5, H6 and H7 are supported) In order to determine the model’s predictive power, the R2 test results show that both the proposal model and the competitive model have high prediction accuracy of up to 71.6% and 72.1% for the perceived job performance of accountant in an ERP context In addition, both the 20 proposal model and the competitive model have good predictability based on Q2 test results According to the effect size f2 test, it can be concluded that the perceived usefulness, task –technology fit and job satisfaction of accountant have a major, medium and minor effect respectively on the perceived job performance of accountant in an ERP context Similarly, the results of the q2 scale effect test also show the factors including the perceived usefulness, task – technology fit, and job satisfaction can forecast the perceived job performance of accountant in an ERP context appropriately From the test results of the structural model, the competitive model should be considered as a more effective model in determining the relationship between the research concepts Two additional contents were carried out in the main study include mediation analysis and common method variance test (CMV) By designing the questionnaire and CMV test techniques after the survey (including Harman’s single-factor test, the use of marker variable and the use of the VIF index), the results show that the CMV problem is not a serious problem Limitations and further research directions This study has some limitations including: - Firstly, this study chose an approach for the accountant to assess his or her job performance in an ERP context that is not evaluated by the supervisor of the accountant 21 - - Second, some factors which can have an effect on the (perceived) job performance of employee/ accountant in an ERP context are not researched in this study Finally, the four factors that act as independent variables in the competitive model may exist other relationships This study suggests the following research directions: - - - Expanding the scope of the survey with different ERP users Researcher can collect data through supervisors of employees to measure the job performance of the employees in an ERP context Relevant background theories should be explored and additional factors should be added to the research model when studying the factors affecting the job performance of employees in an ERP context Examination of other relationships than those tested in the competitive model of this study The current research model of this research can be developed by link the effects of the individual job performance on the organization performance in an ERP context 22 LIST OF RELATING RESEARCH OF THIS THESIS’ AUTHOR - Nguyen Phuoc Bao An, Pham Tra Lam, Luong Duc Thuan (2017) Usage behavior of enterprise resource planning system: an empirical study in Vietnam Journal of Economic Development, 28(7), 81 – 105 Bui Van Duong, Pham Tra Lam (2017) Some background theories can be used in research on information disclosure Seminar: Research and training of accounting and auditing of Vietnamese universities according to international standards (volume 2), Publisher of National Economics University, 345 - 356 Bui Van Duong, Pham Tra Lam (2016) Research on information disclosure: Background theories Seminar: New Trends in Accounting Research in the World and Requirement to Renovate Accounting Teaching Content for University of Economic Ho Chi Minh City, ICVS 2016, 243-226 Mai Thi Hoang Minh, Pham Tra Lam (2015) User and user satisfaction in the enterprise resource planning system environment Journal of Accounting and Auditing, 145 & 146, 36-38 (145) & 18-21 (146) Mai Thi Hoang Minh, Pham Tra Lam, Doan Thi Thao Uyen (2016) Heritage and heritage accounting in the public section Seminar: 5th International Conference, Vietnam, 1-7 Mai Thi Hoang Minh, Pham Tra Lam, Truong Thi Anh Dao (2016) Applying research methods in doctoral dissertations in accounting major in Vietnam Seminar: Renovating and improving the quality of accounting and auditing training as required for integration, Publisher of Finance, 145 - 154 Nguyen Bich Lien, Pham Tra Lam (2016) Selection of accounting software in the enterprise: the relationship between selection techniques and software selection results Journal of Science and Technology Development, 19 (3), 5-17 Vo Van Nhi, Nguyen Bich Lien and Pham Tra Lam (2014) Measure the level of Vietnamese SMEs’s satisfaction in the application of accounting software and orientation for the selection of appropriate accounting software Journal of Economic Development, 7, - 23 Vo Van Nhi, Pham Tra Lam (2017) Research on accounting benefits in the enterprise resource planning environment Journal of Economic Development, 28 (9), 43-64 ... my job We measured the task – technology fit (TTF) from Kositanurit et al (2006) that captures the eight dimensions TTF is a high – order construct and reflective – reflective measures CURR RDAT... is individual, whereas the background theories, namely TAM and TTF models combined, and ECM are focused on the individual; the others, namely TTF and DeLone and McLean IS Success Model, are focused... model Based on TTF, the H5 hypothesis is developed as follows: H5: The task – technology fit has a positive effect on the accounting benefits in an ERP environment Based on TTF, TAM and TTF models

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