Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acc...

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Bibliographic Details
Published inSustainability Vol. 12; no. 15; p. 6127
Main Authors Cokins, Gary, Oncioiu, Ionica, Türkeș, Mirela Cătălina, Topor, Dan Ioan, Căpuşneanu, Sorinel, Paștiu, Carmen Adina, Deliu, Delia, Solovăstru, Alina Nicoleta
Format Journal Article
LanguageEnglish
Published Basel MDPI AG 01.08.2020
Subjects
Accounting
Bibliometrics
Computers
Data collection
Expectancy
Hypotheses
Influence
Information systems
Information technology
Innovations
Internet
Motivation
Quantitative analysis
Risk perception
Studies
Sustainability
Technological change
Technology Acceptance Model
Technology adoption
Theory of planned behavior
User satisfaction
Variables
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Summary:Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting platforms available online by developing the unified theory of acceptance and use of technology (UTAUT) construct model. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. A number of 401 companies provided complete and useful answers to this research. The major contributions of the research were the use of two variables considered significant in the study: perceived credibility (PC) and perception of risk (PR). The results of the study showed that performance expectancy (PE), social influence (SI), and perceived risk (PR) have a positive influence on the intention to use the accounting platforms available online, while perceived credibility shows a much more significant and stronger influence.
ISSN:2071-1050
2071-1050
DOI:10.3390/su12156127