Factors influencing accountants' behavioural intentions to use and actual usage of enterprise resource planning systems in a global development agency

Abstract

Purpose

This research aims to explore factors influencing accountants' usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would have significant and positive effects on behavioural intention to use, and facilitating conditions and behavioural intention would have significant and positive effects on frequency of use (actual usage).

Design/methodology/approach

The study utilised a quantitative approach through an online survey of 104 respondents from the different countries that the organisation operates within.

Findings

Using multiple regression analysis, the findings showed that attitudes towards use, performance expectancy, self-efficacy and effort expectancy were significant predictors of behavioural intention to use the ERP system. Behavioural intentions and facilitating conditions significantly and positively influenced actual ERP usage. Social influence was found to be non-significant.

Research limitations/implications

The study used a small sample drawn from a single organization.

Practical implications

The paper tests a model of usage of ERP and identifies those factors that are likely to influence ERP usage in a global development agency.

Originality/value

The paper supplements the existing literature on ERP usage in global organizations.

Citation

Alleyne, P. and Lavine, M. (2013), "Factors influencing accountants' behavioural intentions to use and actual usage of enterprise resource planning systems in a global development agency", Journal of Financial Reporting and Accounting, Vol. 11 No. 2, pp. 179-200. https://doi.org/10.1108/JFRA-11-2011-0017