Factor Affecting the Computerised Accounting System (CAS) Usage in Public Sector

Azleen Ilias () and Nurul Nazirah Binti Zainudin ()
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Azleen Ilias: Senior Lecturer, Universiti Tenaga Nasional (UNITEN), Malaysia
Nurul Nazirah Binti Zainudin: Graduate, Universiti Tenaga Nasional (UNITEN), Malaysia

Journal of Internet Banking and Commerce, 2013, vol. 18, issue 1, 01-29

Abstract: The purpose is to examine the significant factors of Technology Acceptance Model (TAM) (perceived ease of use, perceived usefulness, behavioural intention, actual use, and attitude toward using) and Psychological Attachment (compliance, identification as well as internalization) towards Computerised Accounting System (CAS) in Malaysian Accountant General Department (MAGD). This research is based on 99 valid respondents collected from a survey questionnaire and multiple regressions were employed in testing the model. The survey is adapted from Malhotra and Galleta, (1999). Researchers found Internalization and Identification (IDIN) and Compliance (COMP) contribute significantly on attitude in using CAS Then, they found that Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) considered being important factors in determining users’ behaviour intention. Researchers have proved that there is significant effect between intention and actual use of CAS in this current study. This research is limited to employees from Malaysian Accountant General Department (MAGD) as Federal Government. In future, research need to generalized to Local Government and State Government in order to represent Public Sector Accounting. Researchers suggest that in order to improve the attitude of users in using Computerised Accounting System (CAS) particularly in Malaysian Accountant General Department (MAGD), the emphasize need to give more attention toward social influences including compliance (subjective norm), internalization (group norm) and identification (social identity) in improving users’ attitude, intention and continuing their usage behaviour in order due to prepare employees in moving from cash accounting to accrual accounting

Keywords: Multiple Regression; Public Sector Accounting; Computerised Accounting System (CAS); Technology Acceptance Model (TAM) and Psychological Attachment (search for similar items in EconPapers)
JEL-codes: A14 (search for similar items in EconPapers)
Date: 2013
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