IDEAS home Printed from https://ideas.repec.org/p/gtr/gatrjs/afr142.html
   My bibliography  Save this paper

Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success

Author

Listed:
  • I Gusti Ayu Nyoman Budiasih

    (Faculty of Economy, Udayana University, Indonesia Author-2-Name: I Made Sadha Suardikha Author-2-Workplace-Name: Faculty of Economy, Udayana University, Indonesia)

Abstract

"Objective � The research aims to examine whether Tri Hita Karana (THK) culture influences the use of Acccounting Information System (AIS) and user satisfaction as the expression of Information Systems (IS) success. Methodology/Technique � The research was conducted in Badung Regency with Customary Village Financial Institution (LPD) as the sample. This research observes 55 LPDs in Badung Regency. The data was analyzed using SEM analysis with a PLS approach. Findings � The results of this research show that THK culture influences the use of AIS; THK culture influences through perceptions of use and perceptions of simplicity; THK culture influences user satisfaction through perception of use, perception of simplicity, and the use of AIS; perception of use and perception of simplicity influence the use of AIS; perception of use does not influence user satisfaction; perception of simplicity influences user satisfaction; AIS use effects user satisfaction; perception of use effects user satisfaction through the use of AIS. Novelty � The research suggests that suggestions for developing AIS in LPDs across Badung Regency or for further research in the field of AIS include: (1) dividing the LPDs into groups based on their business scale (either their amount of capital or the amount of assets owned); and (2) further exploring the impact of THK culture on the use of AIS."

Suggested Citation

  • I Gusti Ayu Nyoman Budiasih, 2017. "Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success," GATR Journals afr142, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr142
    as

    Download full text from publisher

    File URL: http://gatrenterprise.com/GATRJournals/pdf_files/AFR%20Vol%202(3)%20Jul-Sep%202017/6.%20I%20Gusti%20Ayu%20Nyoman%20Budiasih-AFR%202(3).pdf
    Download Restriction: http://gatrenterprise.com/GATRJournals/online_submission.html
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Nelson Oly Ndubisi & Omprakash K. Gupta & Gibson C. Ndubisi, 2005. "The Moguls' Model of Computing: Integrating the Moderating Impact of Users' Persona into the Technology Acceptance Model," Journal of Global Information Technology Management, Taylor & Francis Journals, vol. 8(1), pages 27-47, January.
    2. Fred D. Davis & Richard P. Bagozzi & Paul R. Warshaw, 1989. "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models," Management Science, INFORMS, vol. 35(8), pages 982-1003, August.
    3. William H. DeLone & Ephraim R. McLean, 1992. "Information Systems Success: The Quest for the Dependent Variable," Information Systems Research, INFORMS, vol. 3(1), pages 60-95, March.
    4. Bernadette Szajna, 1996. "Empirical Evaluation of the Revised Technology Acceptance Model," Management Science, INFORMS, vol. 42(1), pages 85-92, January.
    5. Tanya McGill & Valerie Hobbs & Jane Klobas, 2003. "User Developed Applications and Information Systems Success: A Test of DeLone and McLean's Model," Information Resources Management Journal (IRMJ), IGI Global, vol. 16(1), pages 24-45, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nripendra P. Rana & Yogesh K. Dwivedi & Michael D. Williams & Vishanth Weerakkody, 2015. "Investigating success of an e-government initiative: Validation of an integrated IS success model," Information Systems Frontiers, Springer, vol. 17(1), pages 127-142, February.
    2. Barbara H. Wixom & Peter A. Todd, 2005. "A Theoretical Integration of User Satisfaction and Technology Acceptance," Information Systems Research, INFORMS, vol. 16(1), pages 85-102, March.
    3. Dodik Ariyanto & Ayu Aryista Dewi & Henny Triyana Hasibuan & Rizky Bagus Paramadani, 2022. "The Success of Information Systems and Sustainable Information Society: Measuring the Implementation of a Village Financial System," Sustainability, MDPI, vol. 14(7), pages 1-18, March.
    4. Haque, Md Ziaul & Qian, Aimin & Hoque, Md Rakibul & Lucky, Suraiea Akter, 2022. "A unified framework for exploring the determinants of online social networks (OSNs) on institutional investors’ capital market investment decision," Technology in Society, Elsevier, vol. 70(C).
    5. Young Mee Shin & Seung Chang Lee & Bongsik Shin & Ho Geun Lee, 2010. "Examining influencing factors of post-adoption usage of mobile internet: Focus on the user perception of supplier-side attributes," Information Systems Frontiers, Springer, vol. 12(5), pages 595-606, November.
    6. Premkumar, G. & Bhattacherjee, Anol, 2008. "Explaining information technology usage: A test of competing models," Omega, Elsevier, vol. 36(1), pages 64-75, February.
    7. Philippe Cohard, 2020. "Information Systems Values: A Study of the Intranet in Three French Higher Education Institutions," Post-Print hal-02987225, HAL.
    8. Hasan, Rajibul & Lowe, Ben & Petrovici, Dan, 2020. "Consumer adoption of pro-poor service innovations in subsistence marketplaces," Journal of Business Research, Elsevier, vol. 121(C), pages 461-475.
    9. Tsung Teng Chen, 2012. "The development and empirical study of a literature review aiding system," Scientometrics, Springer;Akadémiai Kiadó, vol. 92(1), pages 105-116, July.
    10. Abdesamad Zouine & Pierre Fenies, 2014. "The Critical Success Factors Of The ERP System Project: A Meta-Analysis Methodology," Post-Print hal-01419785, HAL.
    11. Chen-Yuan Chen & Bih-Yaw Shih & Shih-Hsien Yu, 2012. "Disaster prevention and reduction for exploring teachers’ technology acceptance using a virtual reality system and partial least squares techniques," Natural Hazards: Journal of the International Society for the Prevention and Mitigation of Natural Hazards, Springer;International Society for the Prevention and Mitigation of Natural Hazards, vol. 62(3), pages 1217-1231, July.
    12. Yavas, Volkan & Yavaş Tez, Özge, 2023. "Consumer intention over upcoming utopia: Urban air mobility," Journal of Air Transport Management, Elsevier, vol. 107(C).
    13. Dehghani, Milad & William Kennedy, Ryan & Mashatan, Atefeh & Rese, Alexandra & Karavidas, Dionysios, 2022. "High interest, low adoption. A mixed-method investigation into the factors influencing organisational adoption of blockchain technology," Journal of Business Research, Elsevier, vol. 149(C), pages 393-411.
    14. Gelderman, Maarten, 1997. "Task difficulty, task variability and satisfaction with management support systems: consequences and solutions ˜," Serie Research Memoranda 0053, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    15. Elvis C. Foster, 2016. "Towards Measuring the Impact of Management Support Systems on Contemporary Management," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 2(4), pages 389-404, October.
    16. Siti Salwa Mohd Ishak & Sidney Newton, 2018. "Testing a Model of User Resistance Towards Technology Adoption in Construction Organizations," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 15(06), pages 1-27, December.
    17. Morteza Ghobakhloo & Masood Fathi, 2019. "Modeling the Success of Application-Based Mobile Banking," Economies, MDPI, vol. 7(4), pages 1-21, November.
    18. Hong-Wen Lin & Ya-Cing Jhan & Yuan Tseng, 2019. "Behavioral intention of using one-stop mobile application: evidence from department stores," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 9(12), pages 401-412, December.
    19. Inman, J. Jeffrey & Nikolova, Hristina, 2017. "Shopper-Facing Retail Technology: A Retailer Adoption Decision Framework Incorporating Shopper Attitudes and Privacy Concerns," Journal of Retailing, Elsevier, vol. 93(1), pages 7-28.
    20. Wasfi Al-Rawabdah & Adel A. Salloum & Serene Zakaria Tarawneh, 2021. "The Moderating Role Of Factors That Influence User Adoption Of Mobile Health Applications: Evidence From Jordan," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 15(1), pages 1-18.

    More about this item

    Keywords

    THK Culture; Perception of Use; Perception of Simplicity; AIS; User Satisfaction;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gtr:gatrjs:afr142. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Dr. Abd Rahim Mohamad (email available below). General contact details of provider: http://gatrenterprise.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.