The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19
Abstract
:1. Introduction
2. Literature Review and Hypotheses Development
2.1. Information Quality
2.2. System Quality
2.3. Service Quality (SQ)
2.4. E-Accounting Usage
2.5. User Satisfaction
2.6. Moderating the Effect of COVID-19 on the Relationship between E-Accounting Usage and Business Performance
3. Theoretical Underpinning and Framework
3.1. DeLone and McLean IS Success Model (DM ISSM)
3.2. Theoretical Framework
4. Methodology
Measurement Development and Data Collection
5. Analysis
5.1. Internal Consistency Reliability
5.2. Discriminant Validity
6. Discussion and Implications
7. Conclusions, Limitations, and Recommendations for Future Studies
Author Contributions
Funding
Data Availability Statement
Conflicts of Interest
Appendix A
Information Quality (InfQ) | Items | Reference |
InfQ1 | Information from the E-accounting is always timely | Lin et al. (2006) |
InfQ2 | data provided by the E-accounting is useful | |
InfQ3 | information provided by the E-accounting is accurate | |
InfQ4 | Information from the E-accounting is easy to understand and related to decision-making | |
System Quality (SysQ) | Items | Reference |
SysQ1 | E-accounting user interface can be easily adapted to one’s personal approach. | Lin et al. (2006) |
SysQ2 | E-accounting is easy to use. | |
SysQ3 | E-accounting responds quickly enough. | |
SysQ4 | E-accounting is always up and running as necessary. | |
Service Quality (SerQ) | Items | Reference |
SerQ1 | The information I receive from the IS department is accurate. | (Petter et al. 2008; Alzoubi 2011) |
SerQ2 | Training provided by the IS department improves my quality of work. | |
SerQ3 | The IS department solves my problems and provide me prompt service. | |
E-accounting Use | Items | Reference |
Use1 | E-accounting is used frequently. | (Rajan and Baral 2015) |
Use2 | I spend most of time per day using E-accounting for job-related work. | |
Use3 | I depend highly on E-accounting use. | |
E-accounting USat | Items | Reference |
USat1 | I am satisfied with the SysQ. | (Hsu et al. 2015) |
USat1 | I am satisfied with the InfQ. | |
USat1 | I am satisfied with the SerQ. | |
Business Performance | Items | Reference |
BP1 | I believe that E-accounting can increase my hotels operational performance. | |
BP 2 | I believe that E-accounting can increase the profitability of my hotel. | Laitinen (2014) |
BP3 | I believe that E-accounting can increase our financial performance. | |
BP4 | I believe that E-accounting can provide us with more accurate data. | |
COVID-19 | ||
COVID1 | COVID-19 has had an adverse impact on our business. | (Song et al. 2022) |
COVID2 | COVID-19 has made daily work even more challenging. | |
COVID3 | COVID-19 has added to concerns about their future development. | |
COVID4 | COVID-19 has inspired our business to take the initiative to expand businesses. | |
COVID5 | COVID-19 has caused me to work longer hours. | |
COVID6 | COVID-19 has made work more demanding. |
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Variables | Cronbach Alpha | Composite Reliability | AVEs |
---|---|---|---|
Information Quality | 0.909 | 0.929 | 0.738 |
System Quality | 0.819 | 0.878 | 0.649 |
Service Quality | 0.906 | 0.927 | 0.731 |
COVID-19 | 0.773 | 0.854 | 0.549 |
E-accounting Use | 0.910 | 0.941 | 0.838 |
User Satisfaction | 0.939 | 0.957 | 0.850 |
Business Performance | 0.780 | 0.858 | 0.616 |
Constructs | 1 | 2 | 3 | 4 | 5 | 6 | 7 | |
---|---|---|---|---|---|---|---|---|
1 | Business Performance | 0.788 | ||||||
2 | Information Quality | 0.456 | 0.861 | |||||
3 | Service Quality | 0.278 | 0.530 | 0.854 | ||||
4 | System Quality | 0.444 | 0.659 | 0.558 | 0.809 | |||
5 | E-accounting Use | 0.450 | 0.495 | 0.431 | 0.519 | 0.900 | ||
6 | User Satisfaction | 0.549 | 0.615 | 0.548 | 0.579 | 0.554 | 0.923 | |
7 | COVID-19 | 0.372 | 0.306 | 0.247 | 0.659 | 0.280 | 0.088 | 0.832 |
Hyp. | Relationships of Factors | Sta. Beta | t-Values | p-Values | Results |
---|---|---|---|---|---|
H1 | Information Quality–E-accounting | 0.233 | 1.961 | 0.050 | Supported |
H2 | System Quality–E-accounting | 0.285 | 2.089 | 0.037 | Supported |
H3 | Service Quality–E-accounting | 0.142 | 1.281 | 0.201 | Not supported |
H4 | E-accounting–User Satisfaction | 0.251 | 2.648 | 0.007 | Supported |
H5 | E-accounting Use–Business Performance | 0.215 | 2.112 | 0.036 | Supported |
H6 | User Satisfaction–Business Performance | 0.441 | 5.056 | 0.000 | Supported |
H7 | COVID-19–E-accounting–Business Performance | 0.204 | 4.991 | 0.000 | Supported |
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Lutfi, A.; Alkelani, S.N.; Alqudah, H.; Alshira’h, A.F.; Alshirah, M.H.; Almaiah, M.A.; Alsyouf, A.; Alrawad, M.; Montash, A.; Abdelmaksoud, O. The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19. J. Risk Financial Manag. 2022, 15, 617. https://doi.org/10.3390/jrfm15120617
Lutfi A, Alkelani SN, Alqudah H, Alshira’h AF, Alshirah MH, Almaiah MA, Alsyouf A, Alrawad M, Montash A, Abdelmaksoud O. The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19. Journal of Risk and Financial Management. 2022; 15(12):617. https://doi.org/10.3390/jrfm15120617
Chicago/Turabian StyleLutfi, Abdalwali, Saleh Nafeth Alkelani, Hamza Alqudah, Ahmad Farhan Alshira’h, Malek Hamed Alshirah, Mohammed Amin Almaiah, Adi Alsyouf, Mahmaod Alrawad, Abdelhameed Montash, and Osama Abdelmaksoud. 2022. "The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19" Journal of Risk and Financial Management 15, no. 12: 617. https://doi.org/10.3390/jrfm15120617