MUHASEBE PROGRAMLARINA YÖNELİK DEĞİŞTİRME NİYETİNİN TEKNOLOJİ KABUL MODELİ (TKM) ÇERÇEVESİNDE İNCELENMESİ: SAKARYA İLİ ÖRNEĞİ

Öz

Tüketicilerin bilgisayar teknolojilerini kullanmaya yönelten unsurların belirlenmesi ve bu unsurların
bir davranış modeli temelinde açıklanması önem arz etmektedir. Bu bağlamda bu araştırmada, bilgisayar
teknolojileri tüketicisi olan mali müşavir ve muhasebe ofis elemanlarının kullandıkları muhasebe
programlarını değiştirme niyetleri Teknoloji Kabul Modeli (TKM) temelinde incelenmiştir. Bu
araştırmada, kullanılan muhasebe programının değiştirme niyetinin oluşumunda tutumun etkisi temel
alınmış, buradan hareketle öncelikle kullanılan muhasebe programına yönelik tutum üzerinde etkili
olan değişkenlerden algılanan değer, algılanan kullanım kolaylığı ve algılanan yarar incelenmiştir.
Araştırma, nicel araştırma tasarımına uygun olarak dizayn edilmiş ve araştırmanın verileri online anket
aracılığıyla kolayda örnekleme yöntemi benimsenerek Sakarya’daki mali müşavir ve muhasebe
ofis elemanlarından toplanmıştır. Örneklemin özelliklerini sağlayan katılımcılara gönderilen online
anketlerden eksik ve hatalı olanlar çıkarıldıktan sonra 293 katılımcının cevapları analiz edilmiştir. Yapısal Eşitlik Modellemesi (YEM) kullanılarak test edilen araştırma modeli sonucu elde edilen bulgular,
TKM’nin muhasebe programlarını değiştirme niyetini açıklamada önemli bir model olduğunu
ortaya koymuştur. Sonuçlar ayrıca tutumu etkileyen değişkenler arasında algılanan değerin görece en
yüksek etkiye sahip olduğunu (β =0,522; p<0,001) ortaya koyarken tutumun, değiştirme niyeti üzerinde
negatif etkiye sahip olduğu görülmüştür (β=-0,800; p<,001).

Anahtar Kelimeler

• Algılanan değer
• algılanan yarar
• algılanan kullanım kolaylığı
• tutum
• değiştirme niyeti
• Teknoloji Kabul Modeli (TKM).

THE STUDY OF SWITCHING INTENTION TOWARDS ACCOUNTING PROGRAMS ON THE BASIS OF THE TECHNOLOGY ACCEPTANCE MODEL (TAM): THE CASE OF SAKARYA PROVINCE

Öz

It is important to specify the factors leading the consumers to use the computer technologies, and to
clarify those factors on the basis of a behavioural model. In this context, the switching intention of
public accountants and accounting office staff members, as the consumers of computer technologies,
towards the accounting programs they use has been assessed in this study on the basis of the Technology
Acceptance Model (TAM). In this study, the effect of attitude on the formation of the switching
intention towards the accounting program being used has been selected as the baseline and, from this
point of view, the other parameters- perceived value, perceived ease of use and perceived usefulness
- influential on the attitude towards the accounting program being used have been assessed primarily.
The research was designed in compliance with the quantitative research design and the data of the
research were collected via online questionnaire by the public accountants and accounting office staff
members in Sakarya, adopting the convenience sampling method. The answers of the 293 participants
were analysed after having deducted the deficient and erroneous ones of the online questionnaires
sent to the participants to derive the particulars of the sampling. The results acquired by the research
model tested by using the Structural Equation Modelling (SEM) have revealed that TAM is of an important
model to elucidate the switching intention towards accounting programs. The results have set
forth as well that perceived value has the highest effect on the parameters affecting attitude relatively
(β=0,522; p<0,001), whereas it has been found out that attitude has a negative effect on the switching
intention (β=-0,800; p<0,001).

Anahtar Kelimeler

• Percieved value
• percieved ease of use
• percieved usefulness
• attitude
• switching intention
• Technology Acceptance Model (TAM)

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