Li Yanxing, Wang Jinghai
Planning and Finance Department, Gansu Agricultural University, Lanzhou, China.
Front Psychol. 2021 Aug 19;12:713353. doi: 10.3389/fpsyg.2021.713353. eCollection 2021.
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.
云财务会计信息化是会计工作与信息技术相结合的产物，是新时代财务信息管理的现实需求，也是企业提升核心竞争力的必要手段。因此，本研究基于DeLone和McLean的信息系统成功模型，通过理论阐释与推导，将关系质量中的满意度和信任纳入考量，以衡量用户持续使用云财务会计系统的意愿受到的影响。本研究以289名有云财务会计系统使用经验的教职工和财务人员为样本，运用偏最小二乘法（PLS）对假设进行检验。研究结果表明：（1）用户参与对云财务会计系统的系统质量、信息质量和服务质量满意度有显著正向影响；（2）云财务会计系统的系统质量和服务质量对用户信任有显著正向影响；（3）云财务会计系统质量通过满意度和信任对持续使用意愿有中介作用。鉴于文献中缺乏对用户与云财务会计系统关联的前因和后果的研究，尤其是从关系质量角度的中介关系实证结果。因此，本研究能够填补上述研究空白，并为可持续管理实践提供具体建议。
