Impact of User Competency on Accounting Information System Success: Banking Sectors in Sri Lanka

Athambawa Haleem Haleem and Low Lock Teng Kevin
Additional contact information
Athambawa Haleem Haleem: Graduate School of Management, Management and Science University, Malaysia
Low Lock Teng Kevin: Departments of Accountancy, Faculty of Accountancy and Management, University Tunku Abdul Rahman, Malaysia.

International Journal of Economics and Financial Issues, 2018, vol. 8, issue 6, 167-175

Abstract: Accounting Information System (AIS) provides information to managers, executives and other employees in order to take decision-making for organization success. Many organizations have different problems regarding Enterprise integrated information systems, hence when AIS implemented in banks have unintended consequences. To succeeds the AIS, user's competency of IS is one of the major factors that influences on AIS. The purpose of research is to analyze the competency of AIS user affect the AIS success. This study used survey data from 318 respondents from eighty two banks through a structured questionnaire. Through structured equation modelling this research assessed the relationship between user competency and AIS success. Three factors from user skills named Technical, Human, and Conceptual skills and two factors from user knowledge: user knowledge and experience have contributed to AIS success. In addition, the results suggested that both user Experience and technical skills contribute more to AIS success rather than absolute values of user skills such as human skills and conceptual skills, and user knowledge. This focuses on the user perception alone rather than the objective measures of AIS success. More insights are able to obtain from this study by analyzing theoretical and empirical knowledge of user competency and AIS success. Moreover, this assists decision maker and policymakers of the organization to better understand the importance of the user competency on AIS success. The managements that are interested in implementing the new AIS in their organization may feel free to use the result as a guide to making the final decision.

Keywords: s Accounting information system Success; User Competency; User Skills and User Knowledge (search for similar items in EconPapers)
JEL-codes: G2 M41 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
https://www.econjournals.com/index.php/ijefi/article/download/7212/pdf (application/pdf)
https://www.econjournals.com/index.php/ijefi/article/view/7212/pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eco:journ1:2018-06-24

Access Statistics for this article

International Journal of Economics and Financial Issues is currently edited by Ilhan Ozturk

More articles in International Journal of Economics and Financial Issues from Econjournals
Bibliographic data for series maintained by Ilhan Ozturk ().