중소기업용 전산회계프로그램의 사용자 만족도와 충성도 영향요인에 관한 연구 : 대학생과 현업 사용자의 비교를 중심으로

Abstract

With the rapid development of Information Technology (IT) and Internet and Communication Technology (ICT), small and medium-scale tax offices have competitively introduced highly computerized accounting information systems or computerized accounting programs which have impacts on user's economic decision-making. The importance and role of accounting information systems and computerized accounting programs in tax offices and small firms are expected to continue to grow in the future. However, if a company's computerized accounting systems and programs fail to play their roles and functions, these systems and programs may lead to direct losses. Introduction of an accounting information system can take the form of either self-development or outsourcing, or partial adoption of modified package types of computerized accounting programs. The former way is employed by mainly large companies while the latter way is taken by small or medium-sized companies. Universities mainly employ package types of computerized accounting program for computerized accounting education. Manufacturers supplying computerized accounting programs for university education have much interest in how their users are satisfied with computerized accounting programs and how these user satisfaction will lead to user loyalty. In addition, users would be interested in the utilization of computerized accounting program they learned at the university even after their graduation. However, there have been few research cases which investigate factors that affect the adoption of computerized accounting program by university students and accounting staff. The utilization of computerized accounting programs is becoming more and more frequent in transaction data processing. However, though computerized accounting programs are considered important in accounting education of university students and accounting staffs employed in tax accounting offices, there has not been enough research interest, let alone any systematic research study with regard to the use of computerized accounting programs. In particular, there has been even less research cases conducted on the relationship between the quality of computerized accounting programs and user's abilities utilizing IT (Information Technology), user satisfaction and loyalty. The purpose of this research is to investigate some relationships among quality factors of computerized accounting programs, user's abilities utilizing IT, user's satisfaction and loyalty. In addition, the purpose of the study is to explore a moderating effect on the relationships between quality factors of computerized accounting programs, user's abilities utilizing IT, user's satisfaction and loyalty according to the user group (university students and accounting staff). A survey questionnaire was distributed to 452 users across the nation who were using computerized accounting programs, and 412 responses were collected, out of which 23, which were regarded as lacking in proper information fill-in, were deleted. A descriptive statistical analysis was applied to the remaining 389 responses, and the SEM (Structural Equation Model) was used for hypothesis-testing. The results of the research are summarized as follows: First, it was found that the information and system quality of computerized accounting programs had a statistically significant positive effect on user's satisfaction in information. Second, the user's abilities utilizing IT were found to have a statistically significant positive effect on user's satisfaction in information. Third, the user's satisfaction in information was also found to have a statistically positive effect on user's loyalty. Fourth, the categorical variable of user group (university students and accounting staff) was found to have a moderating effect on the relationships between quality factors of computerized accounting programs, user's abilities utilizing IT, user's satisfaction and loyalty. With regard to hypothesis-testing, the following discussions are made: First, in order to discover determining factors of user satisfaction and user loyalty, a research model was designed based on analysis of previous research studies. Major research variables such as information quality, system quality, and user’s IT application ability were found to have a positive effects on user satisfaction. It was also found that system quality had the most influence on user satisfaction, followed by information quality and user’s IT application ability. Therefore, processing speed and prompt action on user’s needs need to be considered in developing computerized accounting programs. Besides, it is necessary to provide users with high-quality accounting information since they perceive quality of information as the determining factor of user loyalty. Second, it was found that user’s IT application ability had a positive effect on user satisfaction to a lesser degree than quality variable. Considering the fact that there has not been enough research on the relation between IT application ability and user satisfaction, it is recommended that a replication study should be implement with this IT application as an extraneous variable. At the same time, it is suggested that university computerized accounting education or accounting training programs need to put more emphasis on user’s IT application ability because this has a large effect on user’s satisfaction. Third, a user group was chosen as a controlling variable, and this research was interested in seeing how this resulted in the flow of structural model. As a result, it was found there were controlling effects between quality variable and user IT application ability, and user satisfaction and user loyalty. Besides, an analysis of respective samples has shown that there were significant relations between user groups. More specifically, university user groups had higher path coefficient than company user groups. This has ramifications for designing and implementing computerized university accounting education and corporate accounting training programs. It is suggested that, in order to improve user satisfaction and loyalty in both university accounting education and corporate accounting training, programs need to provide high-quality information and IT application ability through systematic education and training programs. As a result of analysis and discussion, the following suggestions are in order: First, this study is considered important in that it has established a research model which can improve user’s satisfaction and loyalty. In particular, by including user’s IT application ability as an extraneous variable, it could expand the scope of research in the field of AIS. Second, this research is considered meaningful in that it can provide managerial guidelines for customer satisfaction to companies which develop university or corporate computerized accounting programs. For instance, user satisfaction can be improved through improvement in user’s IT application ability. This will lead to more intention to use and actual use of computerized accounting programs. Besides, useful information can be provided to companies which seek to develop differential accounting programs by considering different attributes among different user groups. Some limitations for this study are as follows: First, since the current study did not include sufficient quality variables, the result of the study has limitations in generalization. Second, since it used user’s IT application ability as an individual characteristic, it is possible that it could not acquire enough necessary information in terms of inter-user relations management. Third, since this study used a cross-sectional survey method, it is possible that it could not investigate the effects in the long-term perspective. It is suggested that future studies need to consider a variety of customer characteristics and quality variables in research design. It is also suggested that longitudinal research needs to be conducted in order investigate longer term effects of computerized accounting programs. The results of this study are thought to contribute not only to the improvement of university's computerized accounting education, but also to the improvement of user's satisfaction and loyalty using computerized accounting programs.