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BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST

Yıl 2018, Cilt: 6 Sayı: 1, 72 - 101, 11.04.2018
https://doi.org/10.18825/iremjournal.402440

Öz






The purpose of this
work
is to
investigate the effects of relationship antecedents; perceived ease of use
(PEOU), perceived usefulness (PU) and service quality, on technology adoption
in the accounting software industry via trust and switching cost.
The
paper uses a causal modeling approach and proposes a conceptual model after an
extensive review of literature. A large quantitative survey was conducted with
709 professional accountants in Turkey, who are accounting software program
users and the model was tested using structural equation modeling. We found that service quality, PEOU and PU had
positive effects on trust, whereas only perceived usefulness was positively
correlated with switching cost. Trust showed positive influence on switching
cost. Trust was found positively correlated with long-term affective commitment,
whereas switching cost had positive and significant effect on calculative
commitment in the short-term.
The paper discusses different criteria that lead to accounting software
usage and works as a strategic guideline for software firms in order to keep
professional accountants in the relationship.






Kaynakça

  • Amoako-Gyampah, K. (2007). Perceived usefulness, user involvement and behavioral intention: an empirical study of ERP implementation. Computers in Human Behavior, Vol.23, No. 3, 1232–1248.
  • Anderson, J.C. and Gerbing, G.W. (1998), “Structural equation modeling in practice: a review and recommended two-step approach”, Psychological Bulletin, Vol.103 No.3, pp.411-23
  • Armstrong, J.S., and Overton, T.S., (1977), “Estimating non-response bias in mail surveys”, Journal of Marketing Research, Vol. 14, No.3, pp.396-402 Aydin, S.and Ozer, G. (2005), “The analysis of antecedents of customer loyalty in the Turkish mobile telecommunication market”, European Journal of Marketing, Vol 39 No.7/8, pp.910-925
  • Aydin, S., Ozer, G. (2006), “How switching costs affect subscriber loyalty in the Turkish mobile phone market: An exploratory study”, Journal of Targeting, Measurement and Analysis for Marketing;Vol 14, No. 2, pp.141-55
  • Bansal, H. S., Irving, P. G. and Taylor, S.F. (2004), “A three component model of customer commitment to service providers”, Journal of the Academy of Marketing Science, Vol 32, No.3, pp. 234-50Bedard, J.C., C. Jackson, M.L. Ettredge & K.M. Johnstone (2003). The effect of training on auditors’ acceptance of an electronic work system. International Journal of Accounting Information Systems,Vol.4,No.4, pp.227–250
  • Brown, S.W. & Swartz,T.A. (1989).Gap Analysis of Professional Service Quality, Journal of Marketing, Vol.53, No.2 pp. 92-8
  • Burnham, T.A, Frels, J.K. and Mahajan, V. (2003), “Consumer switching costs; a typology, antecedents and consequences”, Journal of the Academy of Marketing Science, Vol. 31 No.2, pp.109-26
  • Carlos Roca, J., Juan Jose´ Garcı´a, J.J.and Jose´ de la Vega, J., (2009), “The importance of perceived trust, security and privacy in online trading systems”, Information Management & Computer Security , Vol. 17 No. 2, pp. 96-113
  • Cˇ ater, B., (2007), “Trust and Commitment in ProfessionalService Marketing Relationships in Business-to-Business Markets”, Managing Global Transitions Vol.5 No.(4) pp. 371–390
  • Davis, F. D., Bagozzi, R. P., and Warshaw, P.R. (1989), “User acceptance of computer technology: A comparison of two theoretical models”, Management Science, vol 35 No.8, pp. 982-1003
  • Davis-Sramek, B., Droge, C., Mentzer, J.T., Myers, M.B. (2009), Creating commitment and loyalty behavior among retailers: what are the roles of service quality and satisfaction? Journal of the Academy Marketing Science Vol.37, pp.440–454
  • Doney, P. M. and Cannon, J. P. (1997), “An Examination of the nature of trust in buyer-seller relationships”, Journal of Marketing, Vol.61, No.2, pp. 35-51
  • Edward, M., Sahadev, S.(2011), “Role of switching costs in the service quality, perceived value, customer satisfaction and customer retention linkage”, Asia Pacific Journal of Marketing and Logistics, Vol. 23 No. 3, pp. 327-45
  • Fornell, C. and Larcker, D.F.( 1981), “Evaluating structural equation models with unobservable variables and measurement error”, Journal of Marketing Research, Vol. 18 No.1, pp. 39-50
  • Ganesan, S. (1994), “Determinants of Long-Term Orientation in Buyer-Seller Relationships”, Journal of Marketing, vol.58 No.2 , pp.1-19
  • Geyskens, I., Steenkamp, E., Scheer, L. and Kumar, N. (1996), “The effects of trust and interdependence on relationship commitment: a trans-Atlantic study”, International Journal of Research in Marketing, Vol. 13 No. 4, pp. 303-17.
  • Goode M.H. and Harris L.C. (2007), “Online behavioral intentions: an empirical investigation of antecedents and moderators”, European Journal of Marketing, Vol.41 No.5/6 pp.512-536
  • Grabner-Kra¨uter, S., Faullant R., (2008), “Consumer acceptance of internet banking: the influence of internet trust”, International Journal of Bank Marketing, Vol. 26 No. 7, pp. 483-504
  • Gronroos, C. (1982), “A service quality model and its marketing implications, European Journal of Marketing, Vol.18 No.4 pp.36-44
  • Guiltinan, J. P.( 1989), “A classification of switching costs with implications for relationship marketing”, In 1989 AMA Winter Educators Conference: Marketing Theory and Practice, T.L Childers, R.P. Bagozzi, J.P. Peter(Eds), Chicago IL: American Marketing Association, pp. 216-220Hair, J. F., R. E. Anderson, R. L. Tatham & W. C. Black (1998). Multivariate data analysis (5th ed.). New York: Macmillan.
  • Herna´ndez-Ortega, B. (2011) , “The role of post-use trust in the acceptance of a technology: drivers and consequences”, Technovation Vol. 31 pp. 523-538
  • Hoxmeier, J.A. (2000), “Software preannouncements and their impacts on customers’ perceptions and vendor reputation”, Journal of Management Information Systems, Vol.17 No.1 pp.115-139
  • Hsiao, K. L. (2011), “Why internet users are willing to pay for social networking services”, The Journal of Online Information Review, Vol. 35, No.5, pp. 770-88Hsu M.K., S.W. Wang & K.K. Chiu (2009). “Computer attitude, statistics anxiety and self-efficacy on statistical software adoption behavior: An empirical study of online MBA learners”. Computers in Human Behavior Vol.25, No.2, pp 412–420
  • Jahanzeb, S., Fatima, T., Khan, M., B. (2011), “An empirical analysis of customer loyalty in Pakistan’s telecommunication industry”, Journal of Database Marketing & Customer Strategy Management Vol. 18, No.1, pp. 5-15.
  • Jiang, Z., Henneberg, S.C., Naude, P. (2012), “Supplier relationship management in the construction industry: the effects of trust and dependence”, Journal of Business and Industrial Marketing, Vol. 27, No.1, pp. 3-15
  • Jih, W.J., Lee, S.F. and Tsai, Y.C. (2007), “Effects of service quality and shared value on trust and commitment: an empirical study of 3 CS product customers in Taiwan”, International Journal of Business Studies, Vol.15 No.2 pp.83-98
  • Jones, M.A., Reynolds, K.E., Mothersbaugh D.L. and Beatty, S.E. (2007), “The positive and negative effects of switching costs on relational outcomes”, Journal of Service Research, Vol.9 No.4 , pp.335-55
  • Jones, M.A., Mothersbaugh, D.L., Beatty, S.E. (2002), “Why customers stay: measuring the underlying dimensions of services switching costs and managnig their differential strategic outcomes”, Journal of Business Research, Vol. 55 No.6, pp.441-50Jöreskog, K. & D. Sörbom (1994). Structural equation modeling with the SIMPLIS command language. Chicago: Scientific Software International.
  • Kaur, G., Sharma R.D., Mahajan, N. (2012), “Exploring customer switching intentions through relationship marketing paradigm”, The International Journal of Bank Marketing, Vol. 30, No.4, pp. 280-302 Klemperer, P.(1995), “Competition when consumers have switching costs: an overview with applications to industrial organization, macroeconomics and industrial trade”, Review of Economics Studies, Vol.62 No.5, pp.515-39
  • Koenig-Lewis N., Palmer A., Moll A., (2010) “Predicting young consumers’ take up of mobile banking services”, International Journal of Bank Marketing, Vol.28, No.5, pp.410-32 Kuo, Y.-F. and Yen S-N. (2009) Towards an understanding of the behavioral intention to use 3G mobile value-added services, Computers in Human Behavior 25 103–110
  • Lee, R., Romaniuk, J. (2009) “Relating switching costs to positive and negative word-of-mouth, Journal of Consumer Satisfaction, Dissatisfaction and Complaining Behavior, vol.22, pp.54-67
  • Lee, K.-W., Tsai, M.-T. and Lanting, M. C. L. (2011), “From marketplace to marketspace: investigating the consumer switch to online banking”, Electronic Commerce Research and Application, Vol. 10, pp. 115-125
  • Li, D., Browne, G. J., Chau, P. Y.K.(2006), “An Empirical Investigation of Web Site Use Using a Commitment-Based Model” , Decision Sciences; 37, 3, pp.427-444
  • Li, Y., Tan, C.-H, Xu, H., Teo, H.-H., (2011), Open Source Software Adoption: Motivations of Adoptersand Amotivations of Non-adopters, The DATA BASE for Advances in Information Systems, Volume 42, No. 2, 2011, pp. 76-94
  • Liu, C.-T., Guo,Y. M. and Lee,C.-H. (2011), “The effects of relationship quality and switching barriers on customer loyalty”, International Journal of Information Management Vol. 31, pp. 71-79
  • Mackenzie, S.B., Podsakoff, P.M., and Jarvis, C., (2005), “The problem of measurement model misspecification in behavioral and organizational research and some recommended solutions”, Journal of Applied Psychology, Vol.90, No.4, pp. 710-30
  • Mak, B.L. and Sockel, H. (2001), “A confirmatory factor analysis of IS employee motivation and retention” Information and management, Vol. 38 No.2, pp.265-376
  • Meyer, J. P. and Allen, N. J. (1991), “A three-component conceptualization of organizational commitment”, Human Resource Management Review, Vol.1, pp. 61-89.
  • Moorman, C., Deshpande, R. and Zaltman, G. (1993), “Factors affecting trust in market research relationships”. Journal of Marketing, Vol. 57 No.1, 81-101
  • Morgan, R.M. and Hunt, S. D. (1994), “The commitment-trust theory of relationship marketing”, Journal of Marketing, Vol.58 No.3, pp. 20-38
  • Mustata, R.V., Fekete, S.,Matris, D., Bonaci, C.G., (2011), “Motivating Accounting professionals in Romania. Analysis after five decades of communist ideology and two decades of accounting harmonization”, Accounting and Management Information Systems, Vol. 10, No. 2, pp. 169–201
  • N’Goala, G., (2007), Customer switching resistance(CSR), International Journal of Service Industry Management, Vol. 18 No. 5, pp. 510-533
  • Nunnally, J.C. (1978), Psychometric Theory, McGraw-Hill, New York NY.
  • Nusair, K. “K”., Hua, N. and Li, X.(2010), “A conceptual framework of relationship commitment:e-travel agenciesJournal of Hospitality and Tourism Technology, Vol.1, No.2, pp. 106-120
  • Podsakoff, P.M., MacKenzie, S.B., Lee, J.-Y.and Podsakoff, N.P. (2003), “Common method biases in behavioral research: a critical review of the literature and recommended remedies”, Journal of Applied Psychology, Vol.88, No.5, pp. 879-903
  • Prior, D.D. (2012). “The effects of buyer-supplier relationships on buyer competitiveness”. Journal of Business and Industrial Marketing, Vol.27, No.2, pp.100-114
  • Sejin Ha, S., Stoel, L. (2009), “Consumer e-shopping acceptance: Antecedents in a technology acceptance model, Journal of Business Research Vol.62, pp. 565–571
  • Suh, B.and Hun, I. (2002), “Effect of trust on customer acceptance of internet banking”. Electronic Commerce Research and Applications, Vol.1, pp. 247–63.
  • Venkatesh, V. and Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46, 186−204.
  • Venkatesh, V. And Bala H.,(2008) . Technology Acceptance Model 3 and a research agenda on Interventions. Decision Sciences, 39(2), 272-315.
  • Vieira, V. A., Monteiro , P.R.R., Veiga, R.T.(2011), “Relationship marketing in supply chain: an empirical analysis in the Brazilian service sector, Journal of Business & Industrial Marketing”, Vol.26 No.7 pp.524–531
  • Wu, K., Zhao, Y., Zhu, Q., Tan, X. and Zheng, H. (2011), “A meta-analysis of the impact of trust on technology acceptance model: Investigation of moderating influence of subject and context type”, International Journal of Information Management, Vol. 31, pp. 572-581
  • Xu, J. D., Benbasat, I., Cenfetelli, R., (2011), “The Effects of Service and Consumer Product Knowledge on Online Customer Loyalty”, Journal of the Association for Information systems, Vol. 12, No. 11, pp. 741-66
  • Yanamandram, V., White, L. (2010). “An empirical analysis of the retention of dissatisfied business services customers using structural equation modelling”, Australasian Marketing Journal; Vol. 18, No. 4; pp.222-232 Yen, Y.-S.(2010), “Can perceived risks affect the relationship of switching costs and customer loyalty in e-commerce?” Journal of Internet Research, Vol. 20 No. 2, pp. 210-24
  • Yen, Y.-X., Wang, E.S.-T., Horng, D.-J.(2011), “Suppliers’ willingness of customization, effective communication, and trust: a study of switching cost antecedents”, Journal of Business & Industrial Marketing, Vol.26 No.4, pp.250–259
  • Zhang,T.C. and Gosain, S. (2003), “IT-based retention strategies and consumer switching costs in electronic markets: A framework. Presented to the Academy of Management (AOM) Annual Conference, SeattleZhang, K. Z.K ., Lee , M.K.O, Cheung C. M.K. & Chen, H. ( 2009). “Understanding the role of gender in bloggers’ switching behavior”. Decision Support Systems,Vol.47,No.4, pp. 540-546Zhou T. (2012), “Examining location-based servcies usage from the perspectives of unified theory of acceptance and use of thechnology and privacy risk”, Journal of Electronic commerce Research, Vol. 13 No.2 pp. 134-144 Zhu, D.S.,Lee, Z.C.(R.), O’Neal, G.S., (2011), “Mr.Risk! Please trust me:Trust antecedents that increase online consumer purchase intention, Journal of interent banking and commerce, Vol. 16, No.3, pp.1-23

BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST

Yıl 2018, Cilt: 6 Sayı: 1, 72 - 101, 11.04.2018
https://doi.org/10.18825/iremjournal.402440

Öz


The purpose of this
work
is to
investigate the effects of relationship antecedents; perceived ease of use
(PEOU), perceived usefulness (PU) and service quality, on technology adoption
in the accounting software industry via trust and switching cost.
The
paper uses a causal modeling approach and proposes a conceptual model after an
extensive review of literature. A large quantitative survey was conducted with
709 professional accountants in Turkey, who are accounting software program
users and the model was tested using structural equation modeling. We found that service quality, PEOU and PU had
positive effects on trust, whereas only perceived usefulness was positively
correlated with switching cost. Trust showed positive influence on switching
cost. Trust was found positively correlated with long-term affective commitment,
whereas switching cost had positive and significant effect on calculative
commitment in the short-term.
The paper discusses different criteria that lead to accounting software
usage and works as a strategic guideline for software firms in order to keep
professional accountants in the relationship.





Kaynakça

  • Amoako-Gyampah, K. (2007). Perceived usefulness, user involvement and behavioral intention: an empirical study of ERP implementation. Computers in Human Behavior, Vol.23, No. 3, 1232–1248.
  • Anderson, J.C. and Gerbing, G.W. (1998), “Structural equation modeling in practice: a review and recommended two-step approach”, Psychological Bulletin, Vol.103 No.3, pp.411-23
  • Armstrong, J.S., and Overton, T.S., (1977), “Estimating non-response bias in mail surveys”, Journal of Marketing Research, Vol. 14, No.3, pp.396-402 Aydin, S.and Ozer, G. (2005), “The analysis of antecedents of customer loyalty in the Turkish mobile telecommunication market”, European Journal of Marketing, Vol 39 No.7/8, pp.910-925
  • Aydin, S., Ozer, G. (2006), “How switching costs affect subscriber loyalty in the Turkish mobile phone market: An exploratory study”, Journal of Targeting, Measurement and Analysis for Marketing;Vol 14, No. 2, pp.141-55
  • Bansal, H. S., Irving, P. G. and Taylor, S.F. (2004), “A three component model of customer commitment to service providers”, Journal of the Academy of Marketing Science, Vol 32, No.3, pp. 234-50Bedard, J.C., C. Jackson, M.L. Ettredge & K.M. Johnstone (2003). The effect of training on auditors’ acceptance of an electronic work system. International Journal of Accounting Information Systems,Vol.4,No.4, pp.227–250
  • Brown, S.W. & Swartz,T.A. (1989).Gap Analysis of Professional Service Quality, Journal of Marketing, Vol.53, No.2 pp. 92-8
  • Burnham, T.A, Frels, J.K. and Mahajan, V. (2003), “Consumer switching costs; a typology, antecedents and consequences”, Journal of the Academy of Marketing Science, Vol. 31 No.2, pp.109-26
  • Carlos Roca, J., Juan Jose´ Garcı´a, J.J.and Jose´ de la Vega, J., (2009), “The importance of perceived trust, security and privacy in online trading systems”, Information Management & Computer Security , Vol. 17 No. 2, pp. 96-113
  • Cˇ ater, B., (2007), “Trust and Commitment in ProfessionalService Marketing Relationships in Business-to-Business Markets”, Managing Global Transitions Vol.5 No.(4) pp. 371–390
  • Davis, F. D., Bagozzi, R. P., and Warshaw, P.R. (1989), “User acceptance of computer technology: A comparison of two theoretical models”, Management Science, vol 35 No.8, pp. 982-1003
  • Davis-Sramek, B., Droge, C., Mentzer, J.T., Myers, M.B. (2009), Creating commitment and loyalty behavior among retailers: what are the roles of service quality and satisfaction? Journal of the Academy Marketing Science Vol.37, pp.440–454
  • Doney, P. M. and Cannon, J. P. (1997), “An Examination of the nature of trust in buyer-seller relationships”, Journal of Marketing, Vol.61, No.2, pp. 35-51
  • Edward, M., Sahadev, S.(2011), “Role of switching costs in the service quality, perceived value, customer satisfaction and customer retention linkage”, Asia Pacific Journal of Marketing and Logistics, Vol. 23 No. 3, pp. 327-45
  • Fornell, C. and Larcker, D.F.( 1981), “Evaluating structural equation models with unobservable variables and measurement error”, Journal of Marketing Research, Vol. 18 No.1, pp. 39-50
  • Ganesan, S. (1994), “Determinants of Long-Term Orientation in Buyer-Seller Relationships”, Journal of Marketing, vol.58 No.2 , pp.1-19
  • Geyskens, I., Steenkamp, E., Scheer, L. and Kumar, N. (1996), “The effects of trust and interdependence on relationship commitment: a trans-Atlantic study”, International Journal of Research in Marketing, Vol. 13 No. 4, pp. 303-17.
  • Goode M.H. and Harris L.C. (2007), “Online behavioral intentions: an empirical investigation of antecedents and moderators”, European Journal of Marketing, Vol.41 No.5/6 pp.512-536
  • Grabner-Kra¨uter, S., Faullant R., (2008), “Consumer acceptance of internet banking: the influence of internet trust”, International Journal of Bank Marketing, Vol. 26 No. 7, pp. 483-504
  • Gronroos, C. (1982), “A service quality model and its marketing implications, European Journal of Marketing, Vol.18 No.4 pp.36-44
  • Guiltinan, J. P.( 1989), “A classification of switching costs with implications for relationship marketing”, In 1989 AMA Winter Educators Conference: Marketing Theory and Practice, T.L Childers, R.P. Bagozzi, J.P. Peter(Eds), Chicago IL: American Marketing Association, pp. 216-220Hair, J. F., R. E. Anderson, R. L. Tatham & W. C. Black (1998). Multivariate data analysis (5th ed.). New York: Macmillan.
  • Herna´ndez-Ortega, B. (2011) , “The role of post-use trust in the acceptance of a technology: drivers and consequences”, Technovation Vol. 31 pp. 523-538
  • Hoxmeier, J.A. (2000), “Software preannouncements and their impacts on customers’ perceptions and vendor reputation”, Journal of Management Information Systems, Vol.17 No.1 pp.115-139
  • Hsiao, K. L. (2011), “Why internet users are willing to pay for social networking services”, The Journal of Online Information Review, Vol. 35, No.5, pp. 770-88Hsu M.K., S.W. Wang & K.K. Chiu (2009). “Computer attitude, statistics anxiety and self-efficacy on statistical software adoption behavior: An empirical study of online MBA learners”. Computers in Human Behavior Vol.25, No.2, pp 412–420
  • Jahanzeb, S., Fatima, T., Khan, M., B. (2011), “An empirical analysis of customer loyalty in Pakistan’s telecommunication industry”, Journal of Database Marketing & Customer Strategy Management Vol. 18, No.1, pp. 5-15.
  • Jiang, Z., Henneberg, S.C., Naude, P. (2012), “Supplier relationship management in the construction industry: the effects of trust and dependence”, Journal of Business and Industrial Marketing, Vol. 27, No.1, pp. 3-15
  • Jih, W.J., Lee, S.F. and Tsai, Y.C. (2007), “Effects of service quality and shared value on trust and commitment: an empirical study of 3 CS product customers in Taiwan”, International Journal of Business Studies, Vol.15 No.2 pp.83-98
  • Jones, M.A., Reynolds, K.E., Mothersbaugh D.L. and Beatty, S.E. (2007), “The positive and negative effects of switching costs on relational outcomes”, Journal of Service Research, Vol.9 No.4 , pp.335-55
  • Jones, M.A., Mothersbaugh, D.L., Beatty, S.E. (2002), “Why customers stay: measuring the underlying dimensions of services switching costs and managnig their differential strategic outcomes”, Journal of Business Research, Vol. 55 No.6, pp.441-50Jöreskog, K. & D. Sörbom (1994). Structural equation modeling with the SIMPLIS command language. Chicago: Scientific Software International.
  • Kaur, G., Sharma R.D., Mahajan, N. (2012), “Exploring customer switching intentions through relationship marketing paradigm”, The International Journal of Bank Marketing, Vol. 30, No.4, pp. 280-302 Klemperer, P.(1995), “Competition when consumers have switching costs: an overview with applications to industrial organization, macroeconomics and industrial trade”, Review of Economics Studies, Vol.62 No.5, pp.515-39
  • Koenig-Lewis N., Palmer A., Moll A., (2010) “Predicting young consumers’ take up of mobile banking services”, International Journal of Bank Marketing, Vol.28, No.5, pp.410-32 Kuo, Y.-F. and Yen S-N. (2009) Towards an understanding of the behavioral intention to use 3G mobile value-added services, Computers in Human Behavior 25 103–110
  • Lee, R., Romaniuk, J. (2009) “Relating switching costs to positive and negative word-of-mouth, Journal of Consumer Satisfaction, Dissatisfaction and Complaining Behavior, vol.22, pp.54-67
  • Lee, K.-W., Tsai, M.-T. and Lanting, M. C. L. (2011), “From marketplace to marketspace: investigating the consumer switch to online banking”, Electronic Commerce Research and Application, Vol. 10, pp. 115-125
  • Li, D., Browne, G. J., Chau, P. Y.K.(2006), “An Empirical Investigation of Web Site Use Using a Commitment-Based Model” , Decision Sciences; 37, 3, pp.427-444
  • Li, Y., Tan, C.-H, Xu, H., Teo, H.-H., (2011), Open Source Software Adoption: Motivations of Adoptersand Amotivations of Non-adopters, The DATA BASE for Advances in Information Systems, Volume 42, No. 2, 2011, pp. 76-94
  • Liu, C.-T., Guo,Y. M. and Lee,C.-H. (2011), “The effects of relationship quality and switching barriers on customer loyalty”, International Journal of Information Management Vol. 31, pp. 71-79
  • Mackenzie, S.B., Podsakoff, P.M., and Jarvis, C., (2005), “The problem of measurement model misspecification in behavioral and organizational research and some recommended solutions”, Journal of Applied Psychology, Vol.90, No.4, pp. 710-30
  • Mak, B.L. and Sockel, H. (2001), “A confirmatory factor analysis of IS employee motivation and retention” Information and management, Vol. 38 No.2, pp.265-376
  • Meyer, J. P. and Allen, N. J. (1991), “A three-component conceptualization of organizational commitment”, Human Resource Management Review, Vol.1, pp. 61-89.
  • Moorman, C., Deshpande, R. and Zaltman, G. (1993), “Factors affecting trust in market research relationships”. Journal of Marketing, Vol. 57 No.1, 81-101
  • Morgan, R.M. and Hunt, S. D. (1994), “The commitment-trust theory of relationship marketing”, Journal of Marketing, Vol.58 No.3, pp. 20-38
  • Mustata, R.V., Fekete, S.,Matris, D., Bonaci, C.G., (2011), “Motivating Accounting professionals in Romania. Analysis after five decades of communist ideology and two decades of accounting harmonization”, Accounting and Management Information Systems, Vol. 10, No. 2, pp. 169–201
  • N’Goala, G., (2007), Customer switching resistance(CSR), International Journal of Service Industry Management, Vol. 18 No. 5, pp. 510-533
  • Nunnally, J.C. (1978), Psychometric Theory, McGraw-Hill, New York NY.
  • Nusair, K. “K”., Hua, N. and Li, X.(2010), “A conceptual framework of relationship commitment:e-travel agenciesJournal of Hospitality and Tourism Technology, Vol.1, No.2, pp. 106-120
  • Podsakoff, P.M., MacKenzie, S.B., Lee, J.-Y.and Podsakoff, N.P. (2003), “Common method biases in behavioral research: a critical review of the literature and recommended remedies”, Journal of Applied Psychology, Vol.88, No.5, pp. 879-903
  • Prior, D.D. (2012). “The effects of buyer-supplier relationships on buyer competitiveness”. Journal of Business and Industrial Marketing, Vol.27, No.2, pp.100-114
  • Sejin Ha, S., Stoel, L. (2009), “Consumer e-shopping acceptance: Antecedents in a technology acceptance model, Journal of Business Research Vol.62, pp. 565–571
  • Suh, B.and Hun, I. (2002), “Effect of trust on customer acceptance of internet banking”. Electronic Commerce Research and Applications, Vol.1, pp. 247–63.
  • Venkatesh, V. and Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46, 186−204.
  • Venkatesh, V. And Bala H.,(2008) . Technology Acceptance Model 3 and a research agenda on Interventions. Decision Sciences, 39(2), 272-315.
  • Vieira, V. A., Monteiro , P.R.R., Veiga, R.T.(2011), “Relationship marketing in supply chain: an empirical analysis in the Brazilian service sector, Journal of Business & Industrial Marketing”, Vol.26 No.7 pp.524–531
  • Wu, K., Zhao, Y., Zhu, Q., Tan, X. and Zheng, H. (2011), “A meta-analysis of the impact of trust on technology acceptance model: Investigation of moderating influence of subject and context type”, International Journal of Information Management, Vol. 31, pp. 572-581
  • Xu, J. D., Benbasat, I., Cenfetelli, R., (2011), “The Effects of Service and Consumer Product Knowledge on Online Customer Loyalty”, Journal of the Association for Information systems, Vol. 12, No. 11, pp. 741-66
  • Yanamandram, V., White, L. (2010). “An empirical analysis of the retention of dissatisfied business services customers using structural equation modelling”, Australasian Marketing Journal; Vol. 18, No. 4; pp.222-232 Yen, Y.-S.(2010), “Can perceived risks affect the relationship of switching costs and customer loyalty in e-commerce?” Journal of Internet Research, Vol. 20 No. 2, pp. 210-24
  • Yen, Y.-X., Wang, E.S.-T., Horng, D.-J.(2011), “Suppliers’ willingness of customization, effective communication, and trust: a study of switching cost antecedents”, Journal of Business & Industrial Marketing, Vol.26 No.4, pp.250–259
  • Zhang,T.C. and Gosain, S. (2003), “IT-based retention strategies and consumer switching costs in electronic markets: A framework. Presented to the Academy of Management (AOM) Annual Conference, SeattleZhang, K. Z.K ., Lee , M.K.O, Cheung C. M.K. & Chen, H. ( 2009). “Understanding the role of gender in bloggers’ switching behavior”. Decision Support Systems,Vol.47,No.4, pp. 540-546Zhou T. (2012), “Examining location-based servcies usage from the perspectives of unified theory of acceptance and use of thechnology and privacy risk”, Journal of Electronic commerce Research, Vol. 13 No.2 pp. 134-144 Zhu, D.S.,Lee, Z.C.(R.), O’Neal, G.S., (2011), “Mr.Risk! Please trust me:Trust antecedents that increase online consumer purchase intention, Journal of interent banking and commerce, Vol. 16, No.3, pp.1-23
Toplam 56 adet kaynakça vardır.

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Bölüm MAKALELER
Yazarlar

Çağla Gizem Göğüş

Gökhan Özer

Yayımlanma Tarihi 11 Nisan 2018
Gönderilme Tarihi 6 Mart 2018
Kabul Tarihi 30 Mart 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 6 Sayı: 1

Kaynak Göster

APA Göğüş, Ç. G., & Özer, G. (2018). BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST. International Review of Economics and Management, 6(1), 72-101. https://doi.org/10.18825/iremjournal.402440