Muhasabe yazılımlarının teknoloji kabul modeli boyutları itibariyle serbest muhasesebeci mali müşavirler üzerine bir araştırma
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2022
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Abstract
Bilgisayarların her alanda ve farklı amaçlarla için kullanılması son yıllarda bilişim teknolojilerinin ağırlık verilmesine neden olmuştur. En iyiyi en düşük maliyetle sunmayı hedefleyen şirketler için bilgi teknolojisi, bu hedefe ulaşmak için ihtiyaç duyacakları önemli bir konu olarak görülmektedir. Özellikle şirketin paydaşları ile olan ilişkilerinde önemli sorumluluklar yüklenen muhasebenin işlemleri hızlı, güvenilir bir şekilde yerine getirmesi, aranan bir özelliktir. Muhasebe bu işlevi yerine getirirken bilgisayar teknolojisinden yoğun bir şekilde yararlanmaktadır. Bu çalışmada; muhasebe alanında kullanılan paket programlara yönelik olarak teknoloji kabul modeli bileşenleri olan algılanan fayda, algılanan kullanım kolaylığı, tutum ve davranışa yönelik niyet değişkenlerinin seviyesinin katılımcıların demografik özellikleri, çalıştıkları işletmenin özellikleri ve kullandıkları programın özelliklerine göre farklılık gösterip göstermediğini incelemek amaçlanmıştır. Yapılan çalışmada muhasebe alanında kullanılan paket programların kullanma nedenlerinin teknoloji kabul modeli kapsamında anket yöntemi kullanılmıştır. Araştırmada elde edilen verilere öncelikle SPSS 19 paket programı ile betimleyici ve açıklayıcı analizlere tabi tutulmuştur. Bulgulara göre; SMMM'lerin teknoloji kullanım düzeylerinin cinsiyet, eğitim, aylık gelir durumu ve mesleği icra şekline göre istatiksel açıdan anlamlı derecede farklılık gösterdiği belirlenmiştir. Yaş faktörü açısından kısmen anlamlı farklılık vardır. Kullanılan programın yapısına göre algılanan fayda boyutu hariç olmak üzere anlamlı farklılık olmadığı belirlenmiştir.
The use of computers in every field and for various purposes has led to the examination of information technologies in recent years. For businesses that aim to present the best with the least cost, information technologies are seen as an important issue that they will need while achieving this goal. It is a sought-after feature for the accounting, which has important responsibilities especially in the relations of the business with its stakeholders, to perform the transactions quickly and reliably. Accounting makes Significant use of computer technology while fulfilling this function. In this study; It is aimed to examine whether the level of perceived usefulness, perceived ease of use, attitude and behavioral intention variables, which are the components of the technology acceptance model, for the package programs used in the field of accounting differ according to the demographic characteristics of the participants, the characteristics of the business they work and the features of the program they use. In the study, the survey method was used within the framework of the technology acceptance model of the reasons for using the package programs used in the field of accounting. The data obtained in the research were first subjected to descriptive and explanatory analyzes with the SPSS 19 package program. According to the findings; It has been determined that the technology use levels of CPAs differ statistically significantly according to gender, education, monthly income and the way they practice their profession. There is a partially significant difference in terms of age factor. Except for the perceived benefit dimension, it was determined that there was no significant difference according to the structure of the program used.
The use of computers in every field and for various purposes has led to the examination of information technologies in recent years. For businesses that aim to present the best with the least cost, information technologies are seen as an important issue that they will need while achieving this goal. It is a sought-after feature for the accounting, which has important responsibilities especially in the relations of the business with its stakeholders, to perform the transactions quickly and reliably. Accounting makes Significant use of computer technology while fulfilling this function. In this study; It is aimed to examine whether the level of perceived usefulness, perceived ease of use, attitude and behavioral intention variables, which are the components of the technology acceptance model, for the package programs used in the field of accounting differ according to the demographic characteristics of the participants, the characteristics of the business they work and the features of the program they use. In the study, the survey method was used within the framework of the technology acceptance model of the reasons for using the package programs used in the field of accounting. The data obtained in the research were first subjected to descriptive and explanatory analyzes with the SPSS 19 package program. According to the findings; It has been determined that the technology use levels of CPAs differ statistically significantly according to gender, education, monthly income and the way they practice their profession. There is a partially significant difference in terms of age factor. Except for the perceived benefit dimension, it was determined that there was no significant difference according to the structure of the program used.
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İşletme, Muhasebe yazılımları, Business Administration, Accounting software, Teknoloji kabul ve kullanım modeli, Acceptance and use of technology model