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...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Growing Science
2019-02-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol9/msl_2019_59.pdf |
| _version_ | 1818230295579590656 |
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| author | Eveana Mosuin Tuan Zainun Tuan Mat Erlane K. Ghani Abdulaziz Alzeban Ardi Gunardi |
| author_facet | Eveana Mosuin Tuan Zainun Tuan Mat Erlane K. Ghani Abdulaziz Alzeban Ardi Gunardi |
| author_sort | Eveana Mosuin |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-12-12T10:32:14Z |
| format | Article |
| id | doaj.art-fb1ca65b52124fb5a24fe2fdf89f093c |
| institution | Directory Open Access Journal |
| issn | 1923-9335 1923-9343 |
| language | English |
| last_indexed | 2024-12-12T10:32:14Z |
| publishDate | 2019-02-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj.art-fb1ca65b52124fb5a24fe2fdf89f093c2022-12-22T00:27:19ZengGrowing ScienceManagement Science Letters1923-93351923-93432019-02-0195695712Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performanceEveana MosuinTuan Zainun Tuan MatErlane K. GhaniAbdulaziz AlzebanArdi Gunardi 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.http://www.growingscience.com/msl/Vol9/msl_2019_59.pdfPublic sectorAccountantsAccrual accounting systemAcceptanceJob satisfactionPerformanceMalaysia |
| spellingShingle | Eveana Mosuin Tuan Zainun Tuan Mat Erlane K. Ghani Abdulaziz Alzeban Ardi Gunardi Accountants’ acceptance of accrual accounting systems in the public sector and its influence on motivation, satisfaction and performance Management Science Letters Public sector Accountants Accrual accounting system Acceptance Job satisfaction Performance Malaysia |
| title | 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_short | 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 |
| topic | Public sector Accountants Accrual accounting system Acceptance Job satisfaction Performance Malaysia |
| url | http://www.growingscience.com/msl/Vol9/msl_2019_59.pdf |
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