Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance

This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants in the public sector. Subsequently, this study examines whether the accountants’ acceptance level of AAS influences their motivation, job satisfaction and job performance. Using a cross sectional study...

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Published in:Management Science Letters
Main Author: Mosuin E.; Mat T.Z.T.; Ghani E.K.; Alzeban A.; Gunardi A.
Format: Article
Language:English
Published: Growing Science 2019
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064010890&doi=10.5267%2fj.msl.2019.2.002&partnerID=40&md5=c08d77d32d732746c9b1fb5ab0de947a
id 2-s2.0-85064010890
spelling 2-s2.0-85064010890
Mosuin E.; Mat T.Z.T.; Ghani E.K.; Alzeban A.; Gunardi A.
Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance
2019
Management Science Letters
9
5
10.5267/j.msl.2019.2.002
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064010890&doi=10.5267%2fj.msl.2019.2.002&partnerID=40&md5=c08d77d32d732746c9b1fb5ab0de947a
This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants in the public sector. Subsequently, this study examines whether the accountants’ acceptance level of AAS influences their motivation, job satisfaction and job performance. Using a cross sectional study via a questionnaire survey on 166 public sector accountants in the public sector, the study shows that the accountants accepted AAS. The study also shows that the acceptance of AAS among the accountants significantly influences their motivation, job satisfaction and job performance. Further analyses show that the accountants’ motivation to accept AAS significantly influences their job satisfaction and subsequently, job performance. The findings of this study indicates that acceptance of a technology could lead to positive attitude and ultimately, ensuring AAS implementation success in the public sector. © 2019 by the authors; licensee Growing Science, Canada.
Growing Science
19239335
English
Article
All Open Access; Gold Open Access
author Mosuin E.; Mat T.Z.T.; Ghani E.K.; Alzeban A.; Gunardi A.
spellingShingle Mosuin E.; Mat T.Z.T.; Ghani E.K.; Alzeban A.; Gunardi A.
Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance
author_facet Mosuin E.; Mat T.Z.T.; Ghani E.K.; Alzeban A.; Gunardi A.
author_sort Mosuin E.; Mat T.Z.T.; Ghani E.K.; Alzeban A.; Gunardi A.
title Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance
title_short Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance
title_full Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance
title_fullStr Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance
title_full_unstemmed Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance
title_sort Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance
publishDate 2019
container_title Management Science Letters
container_volume 9
container_issue 5
doi_str_mv 10.5267/j.msl.2019.2.002
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064010890&doi=10.5267%2fj.msl.2019.2.002&partnerID=40&md5=c08d77d32d732746c9b1fb5ab0de947a
description This study examines the acceptance level of Accrual Accounting System (AAS) among the accountants in the public sector. Subsequently, this study examines whether the accountants’ acceptance level of AAS influences their motivation, job satisfaction and job performance. Using a cross sectional study via a questionnaire survey on 166 public sector accountants in the public sector, the study shows that the accountants accepted AAS. The study also shows that the acceptance of AAS among the accountants significantly influences their motivation, job satisfaction and job performance. Further analyses show that the accountants’ motivation to accept AAS significantly influences their job satisfaction and subsequently, job performance. The findings of this study indicates that acceptance of a technology could lead to positive attitude and ultimately, ensuring AAS implementation success in the public sector. © 2019 by the authors; licensee Growing Science, Canada.
publisher Growing Science
issn 19239335
language English
format Article
accesstype All Open Access; Gold Open Access
record_format scopus
collection Scopus
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