Authors: ILIAS, AZLEEN; YASOA', MOHD RUSHDAN; ABD RAZAK, MOHD ZULKEFLEE; RAHMAN, RAHIDA ABDUL

Source: Sustaining Competitiveness in a Liberalized Economy: The Role of Accounting, 1 January 2009 , pp. 12-35(24)

Publisher: Cambridge Scholars Publishing in association with GSE Research

Abstract:

It seems clear that previous research have not attempted to test the End-User Computing Satisfaction (EUCS) on the computerised accounting system (CAS) in Labuan F.T private companies. The purpose of this study is to measure the level of satisfaction among the end-users of computerised accounting syst em (CAS) in private companies. The study determines the relationship between EUCS factors (content, accuracy, format, ease of use, timeliness, satisfaction with the system speed, system reliability) and satisfaction. Further, the study also examines the differences of satisfaction among demographic variables. The research was conducted using a set of questionnaire to 269 private companies' staff that using computerised accounting system (CAS). The study will provide results from empirical test of these relationships. The empirical results of this study can provide support for the Doll and Torkzadeh model (1988), which related to the factors contributing end- users' satisfaction toward accounting system.

Keywords: End-User Computing Satisfaction; Computerised Accounting System; Labuan

Document Type: Research article

Publication date: 2009-01-01

More about this publication?

• Sustaining Competitiveness in a Liberalized Economy: The Role of Accounting
  The International Management Accounting Conference 4 was held in August 2007 in Kuala Lumpur to discuss issues pertaining to the role of accounting in liberalized economy. From the conference, it was clear that liberalized economy does impact the direction, nature and practices of accounting. In response to these challenges, accounting must play a proactive and relevant role to sustain the competitiveness of companies in the business environment. The book is organized in the following themes: Cost and Information Management; Performance Measurement; Strategic Alliance. The articles were written based on research findings of studies conducted in several countries including Malaysia, New Zealand, Indonesia, UK, India, Saudi Arabia and Botswana.
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