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

Gary Cokins, Ionica Oncioiu, Mirela Cătălina Türkeș, Dan Ioan Topor, Sorinel Capusneanu, Carmen Adina Paștiu, Delia Deliu and Alina Nicoleta Solovăstru
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Gary Cokins: CPIM, Analytics-Based Performance Management LLC, Cary, NC 27513, USA
Ionica Oncioiu: Faculty of Finance-Banking, Accounting and Business Administration, Titu Maiorescu University, 040441 Bucharest, Romania
Mirela Cătălina Türkeș: Faculty of Finance, Banking and Accountancy, Dimitrie Cantemir Christian University, 040042 Bucharest, Romania
Dan Ioan Topor: Faculty of Economic Sciences, 1 Decembrie 1918 University, 510009 Alba-Iulia, Romania
Carmen Adina Paștiu: Faculty of Economic Sciences, 1 Decembrie 1918 University, 510009 Alba-Iulia, Romania
Delia Deliu: Faculty of Economics and Business Administration, West University of Timisoara, 300223 Timisoara, Romania
Alina Nicoleta Solovăstru: Faculty of Economic Sciences, Dimitrie Cantemir University, 540099 Târgu-Mureș, Romania
Authors registered in the RePEc Author Service: Carmen Adina Pastiu

Sustainability, 2020, vol. 12, issue 15, 1-17

Abstract: 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.

Keywords: social influence; accounting platform; UTAUT model; usage intention; perceived credibility; perceived risk (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:12:y:2020:i:15:p:6127-:d:391926

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