Year 2018, Volume 6, Issue 1, Pages 72 - 101 2018-04-11

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

Çağla Gizem GÖĞÜŞ [1] , Gökhan ÖZER [2]

153 225


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.



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.



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Primary Language en
Subjects Social
Journal Section ARTICLES
Authors

Author: Çağla Gizem GÖĞÜŞ
Country: Turkey


Orcid: orcid.org/0000-0002-3255-998X
Author: Gökhan ÖZER (Primary Author)
Country: Turkey


Bibtex @research article { iremjournal402440, journal = {International Review of Economics and Management}, issn = {2148-3493}, address = {Gökhan ÖZER}, year = {2018}, volume = {6}, pages = {72 - 101}, doi = {10.18825/iremjournal.402440}, title = {BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST}, key = {cite}, author = {GÖĞÜŞ, Çağla Gizem and ÖZER, Gökhan} }
APA GÖĞÜŞ, Ç , 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. DOI: 10.18825/iremjournal.402440
MLA GÖĞÜŞ, Ç , ÖZER, G . "BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST". International Review of Economics and Management 6 (2018): 72-101 <http://dergipark.org.tr/iremjournal/issue/36427/402440>
Chicago GÖĞÜŞ, Ç , ÖZER, G . "BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST". International Review of Economics and Management 6 (2018): 72-101
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EndNote %0 International Review of Economics and Management BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST %A Çağla Gizem GÖĞÜŞ , Gökhan ÖZER %T BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST %D 2018 %J International Review of Economics and Management %P 2148-3493- %V 6 %N 1 %R doi: 10.18825/iremjournal.402440 %U 10.18825/iremjournal.402440
ISNAD GÖĞÜŞ, Çağla Gizem , ÖZER, Gökhan . "BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST". International Review of Economics and Management 6 / 1 (April 2018): 72-101. https://doi.org/10.18825/iremjournal.402440