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Sustainability
Volume 12
Issue 15
10.3390/su12156127
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Article

Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

by
Gary Cokins
1,*,
Ionica Oncioiu
2,
Mirela Cătălina Türkeș
3,
Dan Ioan Topor
4,
Sorinel Căpuşneanu
2,
Carmen Adina Paștiu
4,
Delia Deliu
5 and
Alina Nicoleta Solovăstru
6
1
CPIM, Analytics-Based Performance Management LLC, Cary, NC 27513, USA
2
Faculty of Finance-Banking, Accounting and Business Administration, Titu Maiorescu University, 040441 Bucharest, Romania
3
Faculty of Finance, Banking and Accountancy, Dimitrie Cantemir Christian University, 040042 Bucharest, Romania
4
Faculty of Economic Sciences, 1 Decembrie 1918 University, 510009 Alba-Iulia, Romania
5
Faculty of Economics and Business Administration, West University of Timisoara, 300223 Timisoara, Romania
6
Faculty of Economic Sciences, Dimitrie Cantemir University, 540099 Târgu-Mureș, Romania
*
Author to whom correspondence should be addressed.
Sustainability 2020, 12(15), 6127; https://doi.org/10.3390/su12156127
Submission received: 4 July 2020 / Revised: 25 July 2020 / Accepted: 28 July 2020 / Published: 30 July 2020
(This article belongs to the Special Issue Social Impact and Challenges of Sustainability Reporting in the Digital Era)
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Abstract

Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting platforms available online by developing the unified theory of acceptance and use of technology (UTAUT) construct model. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. A number of 401 companies provided complete and useful answers to this research. The major contributions of the research were the use of two variables considered significant in the study: perceived credibility (PC) and perception of risk (PR). The results of the study showed that performance expectancy (PE), social influence (SI), and perceived risk (PR) have a positive influence on the intention to use the accounting platforms available online, while perceived credibility shows a much more significant and stronger influence.
Keywords: social influence; accounting platform; UTAUT model; usage intention; perceived credibility; perceived risk social influence; accounting platform; UTAUT model; usage intention; perceived credibility; perceived risk

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MDPI and ACS Style

Cokins, G.; Oncioiu, I.; Türkeș, M.C.; Topor, D.I.; Căpuşneanu, S.; Paștiu, C.A.; Deliu, D.; Solovăstru, A.N. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability 2020, 12, 6127. https://doi.org/10.3390/su12156127

AMA Style

Cokins G, Oncioiu I, Türkeș MC, Topor DI, Căpuşneanu S, Paștiu CA, Deliu D, Solovăstru AN. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability. 2020; 12(15):6127. https://doi.org/10.3390/su12156127

Chicago/Turabian Style

Cokins, Gary, Ionica Oncioiu, Mirela Cătălina Türkeș, Dan Ioan Topor, Sorinel Căpuşneanu, Carmen Adina Paștiu, Delia Deliu, and Alina Nicoleta Solovăstru. 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence" Sustainability 12, no. 15: 6127. https://doi.org/10.3390/su12156127

APA Style

Cokins, G., Oncioiu, I., Türkeș, M. C., Topor, D. I., Căpuşneanu, S., Paștiu, C. A., Deliu, D., & Solovăstru, A. N. (2020). Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability, 12(15), 6127. https://doi.org/10.3390/su12156127

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