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The effects of microcomputers on the work of professional accountants

The effects of microcomputers on the work of professional accountants A model of the interrelations between perceptions, anxieties, attitudes, microcomputer use and work outcomes of professional accountants is developed and tested on 157 Big Six accountants. The results show that job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. Job performance appears to be only directly affected by microcomputer attitudes, but microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of microcomputer attitudes—higher levels of computer anxiety negatively affect these attitudes. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers do not. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

The effects of microcomputers on the work of professional accountants

Ferguson, Colin
Accounting & Finance , Volume 37 (1) – May 1, 1997
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References (56)

Publisher
Wiley
Copyright
© 1997 Accounting and Finance Association of Australia and New Zealand
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/j.1467-629X.1997.tb00313.x
Publisher site
See Article on Publisher Site

Abstract

A model of the interrelations between perceptions, anxieties, attitudes, microcomputer use and work outcomes of professional accountants is developed and tested on 157 Big Six accountants. The results show that job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. Job performance appears to be only directly affected by microcomputer attitudes, but microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of microcomputer attitudes—higher levels of computer anxiety negatively affect these attitudes. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers do not.

Journal

Accounting & Finance – Wiley

Published: May 1, 1997

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