The influence of change agents' behavioral intention on the usage of the activity based costing/management system and firm performance: The perspective of unified theory of acceptance and use of technology

Analysis of behavioral intention on ABC system adoption: Model of information systems technology and success acceptance

“…Shin (2010) in Baridwan (2012) obtained empirical evidence that behavioral intention has an effect on the use behavior of technology-based information systems. In line with the research conducted by Lee et al (2010), performance expectancy and social influence have a significant positive effect on the changes of behavioral intention of the agent to promote the ABC system. The research by Lee at al.…”

“…Further research by Baridwan (2012) provided empirical evidence that effort expectation has a positive effect on behavioral intention. It is contradictive with the findings of Lee et al (2010) which showed that effort expectation has no effect on individual intention to promote the ABC system. Social influence construct is defined as the level of understanding of an individual that other important people around him believe that he should use the new system (Venkatesh et al 2003).…”

“…Research by Shanab and Pearson (2009) showed that social in-fluence is a factor that needs to be considered. The studies conducted by Lee et al (2010) and Baridwan (2012) also showed empirical evidence that social factor positively affects behavioral intention. In contrast to the research conducted by Alshehri et al (2012) showing that social factor has no effect on behavioral intention to use E-Government services.…”

“…The findings of Venkatesh et al (2003) showed that the facilitating condition has a significant effect on the use behavior of technology-based information systems. Lee et al (2010) obtained the fact that facilitating condition is a decisive factor which has a significant influence to increase the use of the ABC system. While Alshehri et al (2012) confirmed that facilitating condition has a direct and significant effect on the use behavior of EGovernment services.…”

“…The findings of Venkatesh et al (2003) showed that performance expectancy affects the behavioral intention in using technology-based information systems. On the other hand, the study of Lee et al (2010) showed that the intention of the individuals to promote the ABC system is based on how many systems that will help individuals to improve performance on their job. This shows that the higher the performance expectancy, the higher the interest of the individuals to use the accounting information system.…”