Intention for Adopting Management Accounting System: an Empirical Research of Exploration to Public Non-business Generating Agencies
Pham Quang Huy1, Vu Kien Phuc2
1Pham Quang Huy, School of Accounting, University of Economics Ho Chi Minh City, Vietnam.
2Vu Kien Phuc, Vinh Long College of Economics and Finance, Vinh Long Province, Vietnam.
Manuscript received on 19 November 2019 | Revised Manuscript received on 04 December 2019 | Manuscript Published on 10 December 2019 | PP: 343-351 | Volume-8 Issue-3S2 October 2019 | Retrieval Number: C10661083S219/2019©BEIESP | DOI: 10.35940/ijrte.C1066.1083S219
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This research was modeled to examine and validate the components and factors which affected the intention to adopt (ITA) management accounting system (MAS) among public non-income generating agencies (PNGA) in Vietnam. The study employed primary data from a survey of 436 accountants working in these entities. Quantitative analysis methods applied to test the hypothesis in the research included Cronbach’s Alpha reliability analysis, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Models (SEM). The main consequences demonstrated that perceived usefulness (PU), perceived ease of use (PEOU), perceived financial cost (PFC) played important roles in affecting ITA of MAS. In addition, multiple group analysis (MGA) of SEM was pointed to test the moderation effect of leadership on the relationship between PU, PEOU, PFC and ITA. Despite some limitations, the findings of this research not only serve as a reference for PNGAs in case of applying MAS through better understanding about the motivation and barriers in MAS implementation but also for the providers in seeking an effective way to approach the basic need of potential customers.
Keywords: Public Non-Income Generating Agency, Public Sector Management Accounting System, Technology Acceptance Model.
Scope of the Article: Authentication, Authorization, Accounting