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Factor affecting the Computerised Accounting System (CAS) usage in public sector

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dc.citedby6
dc.contributor.authorIlias A.en_US
dc.contributor.authorZainudin N.N.B.en_US
dc.contributor.authorid30967552600en_US
dc.contributor.authorid55761963300en_US
dc.date.accessioned2023-12-28T04:13:07Z
dc.date.available2023-12-28T04:13:07Z
dc.date.issued2013
dc.description.abstractThe 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. � Azleen, I. and Nazirah, N.Z., 2013.en_US
dc.description.natureFinalen_US
dc.identifier.issue1
dc.identifier.scopus2-s2.0-84878845374
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84878845374&partnerID=40&md5=ada21e3ccc0ec8859dd24b270759d5fb
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/29445
dc.identifier.volume18
dc.sourceScopus
dc.sourcetitleJournal of Internet Banking and Commerce
dc.subjectComputerised accounting system (CAS)
dc.subjectMultiple regression
dc.subjectPublic sector accounting
dc.subjectTechnology acceptance model (TAM) and psychological attachment
dc.titleFactor affecting the Computerised Accounting System (CAS) usage in public sectoren_US
dc.typeArticleen_US
dspace.entity.typePublication
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