User perceptions of cloud-based small business accounting software
ISSN: 0114-0582
Article publication date: 14 April 2022
Issue publication date: 2 August 2022
Abstract
Purpose
This study aims to identify the variables which influence user perceptions of cloud-based small business accounting software.
Design/methodology/approach
This study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings.
Findings
The findings from this study suggest that user satisfaction and perceived effectiveness were more strongly influenced by content and accuracy than the variables format, ease of use and timeliness.
Research limitations/implications
There were a small number of participants (122) from a single city in New Zealand evaluating a single software application.
Practical implications
Given the increased availability and range of accounting applications for small business, these findings help explain factors which might influence software selection decisions. This study also provides a platform for researchers to extend this research to other cloud-based accounting software applications in their academic research. These findings may also provide software developers with functionality suggestions to be included in future software development.
Social implications
These findings identify the perceived importance of the factors used to evaluate cloud-base accounting software.
Originality/value
There has been very little research undertaken to identify factors which influence user perceptions of cloud-based accounting software using a structured EUCS framework.
Keywords
Acknowledgements
The authors would like to thank the guest editors and the anonymous referees for helpful comments and suggestions.
Citation
Mauricette, J., Wells, P. and Haar, J. (2022), "User perceptions of cloud-based small business accounting software", Pacific Accounting Review, Vol. 34 No. 4, pp. 595-613. https://doi.org/10.1108/PAR-05-2021-0065
Publisher
:Emerald Publishing Limited
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