The efficiency of the accounting information system in business

Abstract

The purpose of this article is to study the influence of success factors or the effectiveness of an accounting information system, namely the quality of the system, information, service and training, on the organizational advantages of an information system in business. Cloud technologies are now becoming a valuable resource as they provide cost-effective business technology. Businesses exist in order to make a profit while keeping their capital and expenses low. In an attempt to solve this problem, this study uses a model of structural equations that complements the literature on user behavior in relation to technology adoption. The structure of the study was based on the Technology Adoption Model (TAM) to better understand the adoption of cloud computing by business owners. This study examines the perception and attitude of businesses to accounting information systems based on cloud technologies, and, consequently, their intention to implement this technology. The results confirm the opinion that perceived usefulness, ease of use and reliability have positively influenced the attitude of businesses to cloud-based accounting information systems and, consequently, their intention to implement this technology. The result expands the literature in the field of cloud accounting systems for business. The results show that the quality of information, the quality of service and the quality of training had a positive and significant impact on organizational advantages. However, the quality of the system did not have any significant impact on organizational benefits in the context of this study. Finally, the implications of these results for both researchers and practitioners were discussed at the end of this article.

Key words: Cloud Computing, Accounting Information System, Technology Аdoption Model.