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研究生:阮氏紅親
研究生(外文):Nguyen Thi Hong Men
論文名稱:Factors affecting the acceptance of the accounting software EIE in associated institutions within Ho Chi Minh National Academy of Politics and Public Administration
論文名稱(外文):Factors affecting the acceptance of the accounting software EIE in associated institutions within Ho Chi Minh National Academy of Politics and Public Administration
指導教授:董信煌董信煌引用關係
指導教授(外文):Dr. Gow-Ming Dong
學位類別:碩士
校院名稱:樹德科技大學
系所名稱:資訊管理系碩士班
學門:電算機學門
學類:電算機一般學類
論文種類:學術論文
論文出版年:2013
畢業學年度:101
語文別:英文
論文頁數:49
中文關鍵詞:TAMEIELeadershipFinancial information
外文關鍵詞:TAMEIELeadershipFinancial information
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Accounting is an important component of the financial management system, plays an important role in the governance and control of economic activity, financial institutions, businesses. Accounting information must be accurate, timely and accurate.
The capture of financial information quickly and accurately will help make strategic decisions for their units. The accounting software has played an active role to support and alleviate much of the work of accountants: from the records, to provide information for the leadership and management agencies.
To better understand the role of accounting software, thesis study Factors affecting the acceptance of the accounting software EIE in associated institutions within Ho Chi Minh National Academy of Politics and Public Administration.


ABSTRACT i
ACKNOWLEDGEMENT ii
Table of Content iii
List of Tables vi
List of Finguer vii
Chapter 1 Introduction 1
1.1 Background of the study 1
1.2. Introduction about Ho Chi Minh National Academy of Politics and Public Administration 3
1.3. Introduction about Accounting Software 4
1.3.1. The role of ICT in Finance 4
1.3.2. Concepts about Accounting Software 6
1.3.3. Role of Accounting Software 6
1.4. Introduction about Accounting Software EIE 7
1.5. Research motivation 10
1.6. Purpose of study 11
1.7. Methods of study: 12
1.8. Research procedure 13
1.9. Terminology and Definitions 14
Chapter 2 Literature Review 15
2.1. Development of TAM 15
2.1.1 TAM 1986 15
2.1.2. TAM 1989 15
2.1.3. TAM 1993 18
2.1.4. TAM 1996 19
2.1.5. TAM 2000 20
2.2. Explain variations in the TAM model 20
2.2.1. External variables 20
2.2.2 Perceived Usefulness: 20
2.2.3. Perceived ease of use: 21
2.2.4. Behavioral Intention to Use 22
2.2.5. Actual System Use 23
Chapter 3 Research Methodology 24
3.1. Research Framework 24
3.2. Research Hypotheses 24
3.3. Variable Definitions and Measures 24
3.4. Research Sample 26
3.5. Relationship between research factors and operation measurement for research construct 27
3.5.1. Relationship between Perceived Ease of Use and Perceived Perceived Usefulness 27
3.5.2. Relationship between Perceived Ease of Use and Behavioral Intention to Use 27
3.5.3. Relationship between Perceived Perceived Usefulness and Behavioral Intention to Use 28
3.5.4. Relationship between Behavioral Intention to Use and Actual System Use 29
3.6. Tool development 29
3.6.1 Question Design 29
3.6.2 Reliability Analysis 30
3.6.3. Validity analysis 30
3.7. Data Analysis 31
3.7.1. Descriptive Statistics 31
3.7.2. Factor Analysis 31
3.7.3. Regression Analysis 31
Chapter 4 Data analysis and Results 32
4.1. Descriptive Statistics 32
4.2. Factor Analysis 33
4.3. Hierarchical Multiple Regression Analysis 36
4.3.1. Linear Regression Analysis for Perceived Ease of Use and Perceived Perceived Usefulness 36
4.3.2. Linear Regression Analysis for Perceived Ease of Use and Behavioral Intention to Use 37
4.3.3. Linear Regression Analysis for Perceived Usefulness and Behavioral Intention to Use 38
4.3.4. Linear Regression Analysis for Behavioral Intention to Use and Actual System Use 38
Chapter 5 Conclusion 40
5.1. Conclusions 40
5.2. Organizational Implications 42
5.3. Limitations 42
5.4. Suggestions 43
5.5. Future Study Suggestion 43
References 44
Appendix: Questionnaires 46


[1] Abramson, A.M. and Means, E.G (2001) Accounting software, Pricewaterhouse Coopers Endowment for the Business of Government, Rowman &; Littlefield Publishers Inc.
[2] Accounting Software EIE of CMC Introduction.
[3]Ajzen, I., &; Fishbein, M., 1980, Understanding attitudes and predicting social behavior, Englewood Cliffs, NJ: Prentice-Hall.
[4] Ajzen, I., &; Madden, T. J., 1986, “Prediction of goal-directed behavior: Attitudes, intentions, and perceived behavioral control”, Journal of Experimental Social Psychology, vol. 22, pp. 453-474.
[5] Ajzen, I., 1991, “The Theory of Planned Behavior, Organizational Behavior and Human,” Decision Processes, vol. 50, pp. 179-211.
[6] Al-Kibsi, G., De Boer, K., Mourshed, M. and Rea, P.R. (2001) Putting Citizens Online, Not In- line, The McKinsey Quarterly, 2,
[7] CMC Corporation History &; Development.
[8]Davis, F. D., Bagozzi, R. P., &; Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35, 982-1003.
[9]Davis, F.D., 1989. Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly 13 (3), 319–342.
[10]Davis, F.D., Venkatesh, V., 1996. A critical assessment of potential measurement biases in the technology acceptance model: three experiments. International Journal of Human–Computer Studies 45 (1), 19–45.
[11]Fang, Z. (2002) Accounting software in Digital Era: Concept, Practice and Development, International Journal of the Computer, 10, 2, 1-22.
[12]Fountain, J. (2001) Building the Virtual State: Information Technology and Institutional Change, Washington DC: Brookings Institution.
[13] http://www.mckinseyquarterly.com/article_page.asp?tk=:1004:&;articlenum=1004.
[14]UNPA and ASPA (2001) Benchmarking accounting software: A Global Perspective.
[15] Vietnam White Book on Information and Communication Technology 2010, MIC – Ministry of Information and Communication.
[16]World Bank (2001) Issue Note: Accounting software and the World Bank. November 5.


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