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Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Author

Listed:
  • Gary Cokins

    (CPIM, Analytics-Based Performance Management LLC, Cary, NC 27513, USA)

  • Ionica Oncioiu

    (Faculty of Finance-Banking, Accounting and Business Administration, Titu Maiorescu University, 040441 Bucharest, Romania)

  • Mirela Cătălina Türkeș

    (Faculty of Finance, Banking and Accountancy, Dimitrie Cantemir Christian University, 040042 Bucharest, Romania)

  • Dan Ioan Topor

    (Faculty of Economic Sciences, 1 Decembrie 1918 University, 510009 Alba-Iulia, Romania)

  • Sorinel Căpuşneanu

    (Faculty of Finance-Banking, Accounting and Business Administration, Titu Maiorescu University, 040441 Bucharest, Romania)

  • Carmen Adina Paștiu

    (Faculty of Economic Sciences, 1 Decembrie 1918 University, 510009 Alba-Iulia, Romania)

  • Delia Deliu

    (Faculty of Economics and Business Administration, West University of Timisoara, 300223 Timisoara, Romania)

  • Alina Nicoleta Solovăstru

    (Faculty of Economic Sciences, Dimitrie Cantemir University, 540099 Târgu-Mureș, Romania)

Abstract

Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting platforms available online by developing the unified theory of acceptance and use of technology (UTAUT) construct model. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. A number of 401 companies provided complete and useful answers to this research. The major contributions of the research were the use of two variables considered significant in the study: perceived credibility (PC) and perception of risk (PR). The results of the study showed that performance expectancy (PE), social influence (SI), and perceived risk (PR) have a positive influence on the intention to use the accounting platforms available online, while perceived credibility shows a much more significant and stronger influence.

Suggested Citation

  • Gary Cokins & Ionica Oncioiu & Mirela Cătălina Türkeș & Dan Ioan Topor & Sorinel Căpuşneanu & Carmen Adina Paștiu & Delia Deliu & Alina Nicoleta Solovăstru, 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence," Sustainability, MDPI, vol. 12(15), pages 1-17, July.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:15:p:6127-:d:391926
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    References listed on IDEAS

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    1. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
    2. Claudia Gabriela BAICU & Iuliana Petronela GÂRDAN & Daniel Adrian GÂRDAN & Daniel Constantin JIROVEANU, 2020. "Responsible Banking Practices During The Covid-19 Pandemic: Findings From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 146-157.
    3. Abdalwali Lutfi & Saleh Nafeth Alkelani & Malak Akif Al-Khasawneh & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Mahmaod Alrawad & Adi Alsyouf & Mohamed Saad & Nahla Ibrahim, 2022. "Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19," Sustainability, MDPI, vol. 14(22), pages 1-23, November.
    4. Lucungu, Prince Baraka & Dhital, Narayan & Asselin, Hugo & Kibambe, Jean-Paul & Ngabinzeke, Jean Semeki & Khasa, Damase P., 2022. "Local perception and attitude toward community forest concessions in the Democratic Republic of Congo," Forest Policy and Economics, Elsevier, vol. 139(C).

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