Impact of Cloud-Based Accounting Information Systems on Decision-Making Quality
Abstract
This study investigates the factors influencing the adoption of cloud-based Accounting Information Systems (AIS), extending the Unified Theory of Acceptance and Use of Technology (UTAUT) to include new critical factors pertinent to decision-making processes. Employing a quantitative methodology, the research tested hypotheses through questionnaires, which served as the primary instrument for data collection. Data analysis was conducted using structural equation modeling with Smart PLS. The findings indicate that performance expectancy and the utilization of artificial intelligence significantly impact the intention to use cloud-based AIS. Moreover, both the intention to use and the presence of facilitating conditions positively affect actual usage behavior. It was also determined that actual usage behavior has a favorable impact on the quality of decision-making. This research underscores the importance of technology acceptance factors in influencing the effective implementation and utilization of cloud-based AIS, thereby enhancing decision-making quality within organizations.
Keywords: UTAUT extensions, cloud-based accounting, use of artificial intelligence, decision-making quality
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References
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Enaizan, O., Saleh, A., Eneizan, B., Almaaitah, M., & Alsakarneh, A. (2022). Understanding and Predicting the Determinants of Consumers’ Acceptance and Usage of M-commerce Application: Hybrid SEM and Neural Network Approach. Emerging Science Journal, 6(6), 1507–1524. https://doi.org/10.28991/ESJ-2022-06-06-018
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Hermawan, D. (2022). The effects of web quality, perceived benefits, security and data privacy on behavioral intention and e-WOM of online travel agencies. International Journal of Data and Network Science, 6(3), 1005–1012. https://doi.org/10.5267/j.ijdns.2022.1.011
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Jogiyanto, H. M. (2016). Sistem Informasi Keperilakuan (Edisi Revi). Andi Offset.
Khan, M. S., Rizvi, S., Khan, A. A., & Shahid, M. N. (2023). Facilitating Condition of Acceptance and Use of Islamic Financial Technology (Islamic Fintech): Technological Forecasting in Saudi Banks. Pakistan Journal of Humanities and Social Sciences, 11(3), 3215–3231. https://doi.org/10.52131/pjhss.2023.1103.0606
Li, Z. (2020). A Survey of FPGA Design For AI Era. Journal of Semiconductors, 41(2), 1674–4926. https://doi.org/https://doi.org/10.1088.1674-4926/41/2/021402
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Muliati, N. (2019). Pengaruh Perceived Usefulness, Perceived Ease Of Use, Attitude Toward Using Dan Behavior Intention To Use Terhadap Actual System Use Dalam Implementasi Teknologi Enterprise Resource Planning (ERP) System (Studi Pada End User ERP System Di PT Semen Gresik). Jurnal Manajemen Dan Inovasi (MANOVA), 2(2), 31-46
Nainggolan, C. I., & Handayani, P. W. (2023). Factors Affecting Individuals Behavioral Intention To Use Online Capital Market Investment Platforms In Indonesia. Interdisciplinary Journal of Information, Knowledge, and Management, 18(September), 1–29
Nursyamsu, U., & Munandar, A. (2022). Pengaruh Penggunaan Cloud Accounting Terhadap Kualitas Laporan Keuangan Pt. X (Perusahaan Properti). Jurnal Sekretari Universitas Pamulang, 9(1), 1. https://doi.org/10.32493/skr.v9i1.18704
Obiad, M. S., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., Alkhassawneh, A. L., Alsyouf, A., Alrawad, M., & Abdelmaksoud, O. (2022). Assessing the Intention to Adopt Cloud Accounting during COVID-19. Electronics (Switzerland), 11(24), 1–19. https://doi.org/10.3390/electronics11244092
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Pak, T.-Y., Bae, B., Lee, C., Jung, I., & Jung, B.-J. (2023). Modeling Public Acceptance of Demand-Responsive Transportation: An Integrated UTAUT and ITM Framework. Journal of Public Transportation, 25. https://doi.org/https://doi.org/10.1016/j.pubtr.2023.100067
Phan, D., Narayan, P. K., Rahman, R. E., & Hutabarat, A. R. (2020). Do Financial Technology Firms Influence Bank Performance? Pacific-Basin Finance Journal, 62(1). https://doi.org/10.1016/j.pacfin.2020.101210
Raza, S. A., Shah, N., & Ali, M. (2019). Acceptance of mobile banking in Islamic banks: evidence from modified UTAUT model. Journal of Islamic Marketing, 10(1), 357–376. https://doi.org/10.1108/JIMA-04-2017-0038
Rogers, E. M. (1962). Diffusion of Innovations. Free Press.
Ronaghi, M. H., & Forouharfar, A. (2020). A Contextualized Study Of The Usage Of The Internet Of Things (IOTS) In Smart Farming In a Typical Middle Eastern Country Within The Context Of Unified Theory Of Acceptance and Use of Technology Model (UTAUT). Technology in Society, 63. https://doi.org/https://doi.org/10.1016/j.techsoc.2020.101415
Santy, R. D., Habibillah, M. I., Dimyati, Y. R., Nofia, V. S. S., Luckyardi, S., Gaol, T. V. L., & Oktafiani, D. (2021). Artificial Intelligence as Human Behavior Detection for Auto Personalization Function in Social Media Marketing. International Journal of Research and Applied Technology, 1(1), 25–34. https://doi.org/10.34010/injuratech.v1i1.5456
Sebastian, M., Guede, J. R. S., & Antonovica, A. (2022). Application and extension of the UTAUT2 model for determining behavioral intention factors in use of the artificial intelligence virtual assistants. Frontiers in Psychology, 13(December). https://doi.org/10.3389/fpsyg.2022.993935
Simon, H. A. (1978). Information-Processing Theory of Human Problem Solving. Handbook of Learning and Cognitive Processes. Hillsdale: Erlbaum
Tamilmani, K., Rana, N., Wamba, S. F., & Dwivedi, R. (2020). The Extended Unified Theory of Acceptance and use of Technology (UTAUT2): A Systematic Literature Review and Theory Evaluation. International Journal of Management, 57. https://doi.org/10.1016/j.ijinfomgt.2020.102269
Umar, T. 2005. Pengantar Pendidikan. Rineka Cipta
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly: Management Information Systems, 27(3), 425–478. https://doi.org/10.2307/30036540
Venkatesh, V., Thong, J. Y. L., & Xu, X. (2012). Consumer Acceptance and Use of Information Technology: Extending The Unified Theory of Acceptance and Use of Technology. MIS Quarterly, 36(1), 157–178
Alalwan, A. A., Dwivedi, Y. K., & Rana, N. P. (2014). Factors Influencing Adoption of Mobile Banking by Jordanian Bank CustomersL Extending UTAUS2 With Trust. International Journal of Information Management, 37(3), 99–119
Aldholay, A., Isaac, O., Abdullah, Z., & Ramayah, T. (2018). Online Learning Usafe Within Yemeni Higher Education: The Role of Compatibility and Task-Technology Fit As Mediating Variables in The is Success Model. Computers & Education, 136, 113–129. https://doi.org/https://doi.org/10.1016/j.compedu.2018.02.012
Al-Okaily, M., Alkhwaldi, A. F., Abdulmuhsin, A. A., Alqudah, H., & Al-Okaily, A. (2022). Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective. Journal of Financial Reporting and Accounting, 21(1), 126–155. https://doi.org/10.1108/JFRA-12-2021-0476
Bayaga, A., & du Plessis, A. (2023). Ramifications of the Unified Theory of Acceptance and Use of Technology (UTAUT) among developing countries’ higher education staffs. Education and Information Technologies, 0123456789. https://doi.org/10.1007/s10639-023-12194-6
Becirovic, D., Zahirovic, S., Kozarevic, E., & Okicic, J. (2023). Development and evaluation of the model for analysis of student’ behavioral intentions towards the use of mobile banking: Evidence from an emerging economy. International Journal of Asian Social Science, 13(1), 29–47. https://doi.org/10.55493/5007.v13i1.4701
Chen, L., Jia, J., & Wu, C. (2023). Factors influencing the behavioral intention to use contactless financial services in the banking industry: An application and extension of UTAUT model. Frontiers in Psychology, 14(March). https://doi.org/10.3389/fpsyg.2023.1096709
Christauskas, C., & Miseviciene, R. (2012). Cloud-Computing Based Accounting For Small To Medium Sized Business. Engineering Economics, 23(1). https://doi.org/10.5755/j01.ee.23.1.1220
Dai, Q. (2022). Designing an Accounting Information Management System Using Big Data and Cloud Technology. Scientific Programming, 2022, 1–11. https://doi.org/10.1155/2022/7931328
Daniali, S. M., Barykin, S. E., Zendehdel, M., Kalinina, O. V., Kulibanova, V. V., Teor, T. R., Ilyina, I. A., Alekseeva, N. S., Lisin, A., Moiseev, N., & Senjyu, T. (2022). Exploring UTAUT Model in Mobile 4.5G Service: Moderating Social–Economic Effects of Gender and Awareness. Social Sciences, 11(5). https://doi.org/10.3390/socsci11050187
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.5962/bhl.title.33621
Delone, W. H., & Mclean, E. R. (2016). Information Systems Success Measurement. 2(1). https://doi.org/https://doi.org/10.1561/2900000005
Enaizan, B., Alsaad, A., Alkhawaldeh, A., Rawash, H. N., & Enaizan, O. (2020). E-WOM, Trust, Usefullness, Ease of Use, and Online Shopping Via Websites: The Moderating Role of Online Shopping Experience. Journal of Theoretical and Applied Information Technology, 98(13), 2554–2565
Enaizan, O., Saleh, A., Eneizan, B., Almaaitah, M., & Alsakarneh, A. (2022). Understanding and Predicting the Determinants of Consumers’ Acceptance and Usage of M-commerce Application: Hybrid SEM and Neural Network Approach. Emerging Science Journal, 6(6), 1507–1524. https://doi.org/10.28991/ESJ-2022-06-06-018
Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behaviour: An introduction to theory and research. Addison-Wesley.
Frik, A., & Mittone, L. (2019). Factors Influencing the Perception of Website Privacy Trustworthiness and Users’ Purchasing Intentions: The Behavioral Economics Perspective. Journal of Theoretical and Applied Electronic Commerce Research, 14(3), 89–125. https://doi.org/10.4067/s0718-18762019000300107
Hermawan, D. (2022). The effects of web quality, perceived benefits, security and data privacy on behavioral intention and e-WOM of online travel agencies. International Journal of Data and Network Science, 6(3), 1005–1012. https://doi.org/10.5267/j.ijdns.2022.1.011
Hung, B.Q. (2023). Advancement of cloud-based accounting effectiveness, decision-making quality, and firm performance through digital transformation and digital leadership: Empirical evidence from Vietnam. Heliyon, 9(6), ISSN 2405-8440, https://doi.org/10.1016/j.heliyon.2023.e16929
Jogiyanto, H. M. (2016). Sistem Informasi Keperilakuan (Edisi Revi). Andi Offset.
Khan, M. S., Rizvi, S., Khan, A. A., & Shahid, M. N. (2023). Facilitating Condition of Acceptance and Use of Islamic Financial Technology (Islamic Fintech): Technological Forecasting in Saudi Banks. Pakistan Journal of Humanities and Social Sciences, 11(3), 3215–3231. https://doi.org/10.52131/pjhss.2023.1103.0606
Li, Z. (2020). A Survey of FPGA Design For AI Era. Journal of Semiconductors, 41(2), 1674–4926. https://doi.org/https://doi.org/10.1088.1674-4926/41/2/021402
Moreno, J. (2001). The Ethics of Research with Human Subjects: Protecting People, Advancing Science, Promoting Trust.
Muliati, N. (2019). Pengaruh Perceived Usefulness, Perceived Ease Of Use, Attitude Toward Using Dan Behavior Intention To Use Terhadap Actual System Use Dalam Implementasi Teknologi Enterprise Resource Planning (ERP) System (Studi Pada End User ERP System Di PT Semen Gresik). Jurnal Manajemen Dan Inovasi (MANOVA), 2(2), 31-46
Nainggolan, C. I., & Handayani, P. W. (2023). Factors Affecting Individuals Behavioral Intention To Use Online Capital Market Investment Platforms In Indonesia. Interdisciplinary Journal of Information, Knowledge, and Management, 18(September), 1–29
Nursyamsu, U., & Munandar, A. (2022). Pengaruh Penggunaan Cloud Accounting Terhadap Kualitas Laporan Keuangan Pt. X (Perusahaan Properti). Jurnal Sekretari Universitas Pamulang, 9(1), 1. https://doi.org/10.32493/skr.v9i1.18704
Obiad, M. S., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., Alkhassawneh, A. L., Alsyouf, A., Alrawad, M., & Abdelmaksoud, O. (2022). Assessing the Intention to Adopt Cloud Accounting during COVID-19. Electronics (Switzerland), 11(24), 1–19. https://doi.org/10.3390/electronics11244092
Ouiddad, A., Okar, C., Chroqui, R. and Beqqali Hassani, I. (2021), "Assessing the impact of enterprise resource planning on decision-making quality: An empirical study", Kybernetes, Vol. 50 No. 5, pp. 1144-1162. https://doi.org/10.1108/K-04-2019-0273
Pak, T.-Y., Bae, B., Lee, C., Jung, I., & Jung, B.-J. (2023). Modeling Public Acceptance of Demand-Responsive Transportation: An Integrated UTAUT and ITM Framework. Journal of Public Transportation, 25. https://doi.org/https://doi.org/10.1016/j.pubtr.2023.100067
Phan, D., Narayan, P. K., Rahman, R. E., & Hutabarat, A. R. (2020). Do Financial Technology Firms Influence Bank Performance? Pacific-Basin Finance Journal, 62(1). https://doi.org/10.1016/j.pacfin.2020.101210
Raza, S. A., Shah, N., & Ali, M. (2019). Acceptance of mobile banking in Islamic banks: evidence from modified UTAUT model. Journal of Islamic Marketing, 10(1), 357–376. https://doi.org/10.1108/JIMA-04-2017-0038
Rogers, E. M. (1962). Diffusion of Innovations. Free Press.
Ronaghi, M. H., & Forouharfar, A. (2020). A Contextualized Study Of The Usage Of The Internet Of Things (IOTS) In Smart Farming In a Typical Middle Eastern Country Within The Context Of Unified Theory Of Acceptance and Use of Technology Model (UTAUT). Technology in Society, 63. https://doi.org/https://doi.org/10.1016/j.techsoc.2020.101415
Santy, R. D., Habibillah, M. I., Dimyati, Y. R., Nofia, V. S. S., Luckyardi, S., Gaol, T. V. L., & Oktafiani, D. (2021). Artificial Intelligence as Human Behavior Detection for Auto Personalization Function in Social Media Marketing. International Journal of Research and Applied Technology, 1(1), 25–34. https://doi.org/10.34010/injuratech.v1i1.5456
Sebastian, M., Guede, J. R. S., & Antonovica, A. (2022). Application and extension of the UTAUT2 model for determining behavioral intention factors in use of the artificial intelligence virtual assistants. Frontiers in Psychology, 13(December). https://doi.org/10.3389/fpsyg.2022.993935
Simon, H. A. (1978). Information-Processing Theory of Human Problem Solving. Handbook of Learning and Cognitive Processes. Hillsdale: Erlbaum
Tamilmani, K., Rana, N., Wamba, S. F., & Dwivedi, R. (2020). The Extended Unified Theory of Acceptance and use of Technology (UTAUT2): A Systematic Literature Review and Theory Evaluation. International Journal of Management, 57. https://doi.org/10.1016/j.ijinfomgt.2020.102269
Umar, T. 2005. Pengantar Pendidikan. Rineka Cipta
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly: Management Information Systems, 27(3), 425–478. https://doi.org/10.2307/30036540
Venkatesh, V., Thong, J. Y. L., & Xu, X. (2012). Consumer Acceptance and Use of Information Technology: Extending The Unified Theory of Acceptance and Use of Technology. MIS Quarterly, 36(1), 157–178
Published
2024-10-11
How to Cite
KRISTIYANTHI, Anak Agung Dwi et al.
Impact of Cloud-Based Accounting Information Systems on Decision-Making Quality.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 2, oct. 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/113881>. Date accessed: 21 nov. 2024.
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