Over the last two decades, the importance of management accounting systems (MAS) has been highlighted by both academics and practitioners. Many authors (Chenhall and Morris, 1986; Mia and Chenhall, 1994) have argued that MAS provide the managers with vital information to assist them in enhancing the quality of decisions they make, and improving their organizational performance (Downie, 1997; Mia and Patiar, 2001). However, although MAS play a very important role in the organization by providing useful information for decisions maker, it has been criticized since it is historically rather than future oriented, internal rather than external oriented (Drury, 2007; Simons, 1990). Therefore, conventional management accounting practices have filed to meet the requirements of contemporary business environment, as well as, they are not sufficient to maintain organizations' long-term competitiveness (Mia and Patiar, 2001).
One substantial issue that is still unexplored enough in the academic literature is user satisfaction antecedents in the Enterprise System (ES) domain. To address this issue, this paper draws upon the Information System Success Model (ISSM) to explore the influence of system quality, information quality, and service quality on both perceived usefulness and user satisfaction, as well as the influence of perceived usefulness on user satisfaction. This research was done using a crosssectional survey of ES users in Jordanian commercial banks. In total, 208 usable responses were analysed via Smart-PLS software. The empirical findings found substantial and significant support for all model propositions except for the relationship between service quality and user satisfaction, which was insignificant. This research is the first of its kind to test the factors that impact ES user satisfaction in Jordan. It is also among the first works that tested the factors that determine user satisfaction using ISSM for mandatory systems instead of voluntary systems. Finally, our findings offer policymakers and practitioners of Jordanian commercial banks ABOUT THE AUTHORS
The purpose of this study is to contribute to the body of knowledge in the area of management accounting systems (MAS) within the context of Jordanian manufacturing companies. The current study empirically investigated the relationship between MAS information usage and companies' performance. Data were collected from manufacturing companies listed in Amman Stock Exchange. The results of this study provide ample confirmation on the role of the usage of MAS information in enhance the manufacturing companies performance in Jordan.
Purpose
Blockchain technology is an indispensable solution for all professionals. However, auditors have not been adequately prepared to use blockchain technology. This study aims to examine the impact of technostress on auditors’ acceptance to use blockchain technology.
Design/methodology/approach
A model combining the technostress and factors from the technology acceptance model is proposed. Data were obtained from 142 auditors in the Big 4 and non-Big 4 firms through previously tested and validated questionnaires.
Findings
As hypothesized, the results show that technostress influences the perceived usefulness and ease of use of blockchain technology. This study finds that perceived ease of use and perceived usefulness are significant predictors of attitudes toward use decisions, while the latter is a significant predictor of behavioral intention to use blockchain technology. The results are valuable to accountants, auditors and audit firm managers.
Originality/value
This paper provides empirical evidence on the impact of technostress on auditor acceptance to use blockchain technology, which is deemed as a debate viewpoint.
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