Causal Relationship of Attitude and Satisfaction Influencing Willingness to Use Accounting System Innovation of Cooperatives and Agricultural Groups in Three Southern Border Provinces.
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Abstract
The purpose of this research was to study the causal relationship of attitude and satisfaction influencing willingness to use accounting system innovation, by using a questionnaire as an instrument for collecting data from 210 accounting executive officers of Cooperatives and Agricultural Groups in three Southern Border Provinces. The study variables consisted of two endogenous latent variables including satisfaction and willingness to use accounting system innovation, and one exogenous latent variable, namely attitude. These latent variables were measured by 10 observed variables. The questionnaire used showed composite reliability between 0.770 and 0.861. The data were analyzed by SEM.
The results showed that the variable having direct and indirect effects on the willingness to use accounting system innovation of Cooperatives and Agricultural Groups in three Southern Border Provinces was attitude. The results also showed that the model was in congruence with the empirical data. This model exhibits goodness of fit. Thus, Cooperatives and Agricultural Groups should place an emphasis on creating a convenient and easy-to-access accounting system innovation for so that users can have a good experience and positive attitude toward the system.
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