Learning continuance of accounting information systems - an expectation-confirmation perspective

Kuanchin Chen and Paul San Miguel

International Journal of Information Systems and Change Management, 2011, vol. 5, issue 4, 335-347

Abstract: This study examines factors that contribute to the intention to study accounting information systems (AIS) after one's formal course training is over. A modified form of the expectation-confirmation theory (ECT) is applied, but deeper insights are uncovered after considering perceived AIS capabilities as a moderator. ECT's construct relationship is mostly confirmed, except that perceived usefulness is not statistically significant as a predictor for satisfaction. The main sources of motivation for the respondent group with less confidence in their own AIS capabilities are confirmation and usefulness. The group with much AIS confidence is motivated to continue their learning more by confirmation and satisfaction. Further academic and managerial implications are provided.

Keywords: accounting information systems; AIS; expectation confirmation model; ECT; perceived capabilities; perceived behavioural control; confirmation; perceived usefulness; accounting education; learning continuance; intention to study; satisfaction; motivation. (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijiscm:v:5:y:2011:i:4:p:335-347

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