Evaluating the Impact of Information System Quality on Continuance Intention Toward Cloud Financial Information System

Abstract

Cloud financial accounting informatization is a product of the combination of accounting work and information technology, a current demand for financial information management in the new era, and a necessary means for enterprises to enhance their core competitiveness. Therefore, this study is based on DeLone and McLean's information system success model, and through theoretical interpretation and derivation, we integrate satisfaction and trust in relationship quality to measure the impact of users' intention to continue using the cloud financial accounting system. A sample of 289 faculty and finance staff with experience in using cloud financial accounting systems was used to test the hypotheses using Partial Least Squares (PLS). The results of the study showed that (1) user participation had a significant positive impact on satisfaction with the system quality, information quality, and service quality of the cloud financial accounting system; (2) the system quality and service quality of the cloud financial accounting system had a significant positive effect on user trust; and (3) the quality of the cloud financial accounting system had a mediating effect on intention to continue using the system through satisfaction and trust. Since there is a lack of research on the antecedents and outcomes of user linkage to cloud financial accounting systems in the literature, especially the empirical results on the mediation relationship from the perspective of relationship quality. Therefore, this study can fill above mentioned research gap and provide specific recommendations for sustainable management practice.

The influence of accounting information system adoption on business performance amid COVID-19

“…The findings revealed that SQ is the top predictor, of, AIS, use from the other predictors examined and that maybe related to the varying importance level of the ISs success models constructs based on the attributes of the organization ( Almaiah et al, 2022k ; Heo & Han., 2003 ). Evidently, centralized computing in firms stress more on system quality rather than information quality as reported by Petter and McLean (2009) and this is aligned with other studies as well (e.g., Almaiah et al, 2022l ; Hsu et al, 2015 ; Lin et al, 2006 ; Li & Wang, 2021 ). In these studies, system quality covers flexibility of the system and its reliability, urging the user towards system use, which ultimately leads to their satisfaction.…”

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“…DMISS2003 model argues that InfQ, as outputs of an IS, is one of the main constructs interpreting satisfaction and usage (DeLone and McLean, 2003). Indeed, numerous studies leveraged the DMISS2003 model and examined the effect of InfQ on use and user satisfaction in various contexts such as hospital IS (Ojo, 2017), project management IS (Lee and Yu, 2012), enterprise resource planning systems (Ouiddad et al , 2021), cloud financial information system (Li and Wang, 2021), internet banking (Al-Hattami et al , 2021a), education management IS (Martins et al , 2019) and E-government services (Owusu et al , 2022). Most of these studies revealed a positive impact of InfQ on usage and user satisfaction.…”

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