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.
Highlights
Due to the rapid development of information technology, the transmission and management of information has become more complex and time-sensitive, and enterprises and government departments have been implementing various information management systems to enhance operational efficiency and organizational effectiveness (Banker and Kauffman, 2004)
Cloud financial accounting informatization is a product of the combination of accounting work and information technology, and it is a current demand for financial information management in the new era, and a necessary means for enterprises to enhance their core competitiveness (Wang et al, 2019)
Information quality can be considered as the ability of a financial accounting system to handle information in terms of accuracy, timeliness, relevance, completeness, and understandability (DeLone and McLean, 2004), while system quality is the ability of a system to be reliable, responsive, and flexible to maintain the operation of a cloud financial accounting system (Seddon, 1997); and service quality represents the overall service quality is the overall ability of a financial accounting system to provide good service (Pitt et al, 1995)
Summary
Due to the rapid development of information technology, the transmission and management of information has become more complex and time-sensitive, and enterprises and government departments have been implementing various information management systems to enhance operational efficiency and organizational effectiveness (Banker and Kauffman, 2004). DeLone and McLean (2003) proposed a revised information systems success model to address the queries, criticisms, and extensions of the 1992 model in other studies, and added a “service quality” dimension in response to changes in the information systems environment, especially the emergence and rapid development of e-commerce The usefulness of this updated information success model is evaluated by the e-business system, and the feedback relationship between system usage, user satisfaction, and net benefits is used to estimate the information effectiveness, which is considered as the success indicator of the information processing system. This research evaluates the enhancement of an influential quality dimension improves continuance intention more effectively and efficiently than enhancing a less influential one from information system success perspective
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