Abstract
This study attempts to investigate the extent to which the resistance change operator Institution Accounting System (SAI), which is caused by the tendency of the individual to reject the implementation of accrual-based accounting system, and its influence on performance. Based on the concept of psychological study, the researchers developed a model of dispositional change resistance and perception of technology. Reference to UTAUT theory and empirical studies involving 102 employees of Badan Kependudukan dan Keluarga Berencana Nasional, data analysis revealed the presence of dispositional tendency to change resistance on the implementation of accrual based accounting system. Four dimensions of dispositional change resistance, seeking routine, emotional reaction, short-term focus, and cognitive rigidity, which is within the Agency employee of the National Population and Family Planning did not affect the performance. Some implications for theory, practice and future research are discussed to enable a better understanding of the impact of personality on the acceptance or resistance accrual-based accounting system users in government organizations. Keywords : User Resistance, Resistance dispositional changes, UTAUT, Seeking Routine, Emotional Reaction, Short-Term Focus, Cognitive Rigidity, Performance Expectancy
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
