Ý định tiếp tục sử dụng hệ thống thông tin kế toán: Vai trò trung gian của chánh niệm công nghệ thông tin
Từ khóa:
Ý định tiếp tục sử dụng Hệ thống thông tin kế toán, chánh niệm công nghệ thông tin, nhận thức tính hữu ích, đặc điểm nhiệm vụ, phù hợp nhiệm vụ - công nghệ, đặc điểm công nghệTóm tắt
Nghiên cứu sử dụng mô hình phù hợp nhiệm vụ - công nghệ và mô hình xác nhận kỳ vọng để điều tra ảnh hưởng của các nhân tố quan trọng đến ý định tiếp tục sử dụng hệ thống thông tin kế toán của kế toán viên và người sử dụng hệ thống thông tin kế toán ở các cơ sở giáo dục công lập tại Việt Nam. Bài báo áp dụng phương pháp nghiên cứu định lượng thông qua khảo sát 150 đối tượng. Kỹ thuật PLS-SEM với phần mềm Smart PLS 4.0 để phân tích dữ liệu được áp dụng. Kết quả nghiên cứu đã làm rõ các mối quan hệ trong mô hình nghiên cứu, theo đó các giả thuyết đều được chấp nhận, đặc biệt chánh niệm công nghệ thông tin là trung gian cho sự quan hệ giữa xác nhận kỳ vọng và ý định tiếp tục sử dụng hệ thống thông tin kế toán. Kết quả nghiên cứu đề xuất các hàm ý lý thuyết và hàm ý quản trị thiết thực nhằm gia tăng nhận thức tính hữu ích và chánh niệm công nghệ thông tin trong sử dụng hệ thống thông tin kế toán tại các các cơ sở giáo dục công lập tại Việt Nam.
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