Factors Influencing Accountants’ Acceptance of Enterprise Resource Planning Implementation

Erlane K. Ghani*, Noor Humaira Ahmad, Kamaruzzaman Muhammad and Ardi Gunardi
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Erlane K. Ghani*: Accounting Research Institute Universiti Teknologi MARA, Malaysia
Noor Humaira Ahmad: Faculty of Accountancy Universiti Teknologi MARA, Malaysia
Kamaruzzaman Muhammad: Faculty of Accountancy Universiti Teknologi MARA, Malaysia
Ardi Gunardi: Faculty of Economics and Business Universitas Pasundan, Indonesia

The Journal of Social Sciences Research, 2018, vol. 4, issue 12, 364-376

Abstract: This study examines the factors influencing accountants’ acceptance of Enterprise Resource Planning (ERP) implementation. Specifically, this study examines three factors namely, perceived usefulness, perceived ease of use and computer self-efficacy that may influence the accountants’ acceptance on ERP implementation. This study employs the questionnaire survey on 218 accountants who are working in various industries in Malaysia. This study shows that computer self-efficacy significantly influence the accountants’ acceptance on ERP implementation. However, this study shows that no significant influence of perceived usefulness and perceived usefulness on accountants’ acceptance on ERP implementation. The findings of this study indicate that the accountants perceived ERP more as a requirement imposed by the government rather than finding the system useful. However, the accountants can become motivated in exploring ERP when they are given greater control in using ERP. That is, the success of ERP implementation can be attributed by the accountants’ involvement and participation in enhancing the functionality of the system and indirectly promote accountability. This study provides insights to organisations in assessing and predicting acceptance factors towards ERP among their employees, particularly the accountants so that they can assure ERP implementation success.

Keywords: Enterprise resource planning; Accountants; Perceived usefulness; Perceived ease of use; Computer self-efficacy; Malaysia. (search for similar items in EconPapers)
Date: 2018
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