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

Yıl 2022, Cilt: 22 Sayı: 66, 129 - 146, 06.04.2022

Metin Saygılı Tolga Yalçıntekin Evren Çakırsoy

https://doi.org/10.55322/mdbakis.1055022

Cited By: 2

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)

Kaynakça

• Abduljalil, K. M. ve Zainuddin, Y. (2015). Integrating Technology Acceptance Model and Motivational Model towards Intention to Adopt Accounting Information System. International Journal of Management, Accounting and Economics, 2(5), 346-359.
• Aksoy, E. ve Bora Semiz, B. (2021). Examination of Consumers’ Intention to Use towards Smart Mirror Systems Within Framework of Technology Acceptance Model. Sakarya İktisat Dergisi, 10(1),25-35.
• Aktaş, S. (2007). Teknoloji Kabul Modeli ile Muhasebecilerin Bilgi Teknolojisi Kullanımına Yönelik Bir Uygulama (Yayımlanmamış Yüksek Lisans Tezi). Gebze Yüksek Teknoloji Üniversitesi, Kocaeli.
• Al-Emran, M. (2021). Evaluating the Use of Smartwatches for Learning Purposes through the Integration of the Technology Acceptance Model and Task-Technology Fit. International Journal of Human–Computer Interaction, 37(19),1874-1882.
• Anderson, J.C. ve Gerbing, D.W. (1998). Structural Equation Modeling in Practice: A Review and Recommended Two‐Step Approach. Psychological Bulletin, 103(3), 411–423.
• Armstrong, J.S.ve Overton, T.S. (1977). Estimating Nonresponse Bias in Mail Surveys. Journal of Marketing Research, 14, 396-402.
• Aslan Çetin, F. (2020). Teknoloji Kullanımına Yönelik Tutumların; Teknolojinin Algılanan Yarar ve Kullanım Kolaylığı Unsurları Üzerindeki Fark ve Etkilerinin Ölçümü; Üniversite Çalışanları Örneği. Turkish Studies-Social, 15(1), 65-82.
• Bagozzi, R. P., Yi, Y. ve Phillips, L. W. (1991). Assessing Construct Validity in Organizational Research. Administrative Science Quarterly, 36(3), 421-458.
• Cheng, J. M. S., Sheen, G. J. ve Lou, G. C. (2006). Consumer Acceptance of the Internet as a Channel of Distribution in Taiwan - a Channel Function Perspective. Technovation, 26(7), 856-864.
• Çavuşoğlu, S. ve Dayanç Kıyat, G. B. (2021). Tüketicilerin Mobil (TV) Uygulamalara Karşı Tutumlarının Davranışsal Niyetleri Üzerindeki Etkisi. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 24 (46), 1043-1058.
• Dabholkar, P. A. ve Bagozzi, R. P. (2002). An Attitudinal Model of Technology-Based Self-Service: Moderating Effects of Consumer Traits and Situational Factors. Journal of the Academy of Marketing Science, 30(3), 184-201.
• Davis, F. D. (1986). Technology Acceptance Model for Empirically Testing New End-user Information Systems Theory and Results (Unpublished Doctoral Dissertation). Massachusetts Institute of Technology- MIT, Cambridge, Massachusetts.
• Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 319-340.
• Davis, F. D. ve Venkatesh, V. (1996). A Critical Assessment of Potential Measurement Biases in the Technology Acceptance Model: Three Experiments. International Journal of Human-Computer Studies, 45(1), 19-45.
• Davis, F. D., Bagozzi, R. P. ve Warshaw, P. R. (1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Models. Management Science, 35(8), 982-1003.
• Doll, W. J., Xia, W., and Torkzadeh, G. (1994). A Confirmatory Factor Analysis of the End-User Computing Satisfaction Instrument. MIS Quarterly, 18(4), 453-461.
• Fishbein, M. ve Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading, MA: Addison-Wesley.
• Fornell, C., ve Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Errors. Journal of Marketing Research, 18(1), 39–50.
• Grandon, E. E. ve Pearson, J. M. (2004). Electronic Commerce Adoption: An Empirical Study of Small and Medium US Businesses. Information & Management, 42(1), 197-216.
• Guritno, S. ve Siringoringo, H. (2013). Perceived Usefulness, Ease of Use, and Attitude towards Online Shopping Usefulness towards Online Airlines Ticket Purchase. Procedia-Social and Behavioral Sciences, 81, 212-216.
• Hair, J. F., Black, W.C., Babin, B.J. ve Anderson, R.E. (2014), Multivariate Data Analysis. 7th Ed. Pearson, USA.
• Hajiha, A., Shahriari, M. ve Vakilian, N. (2014, December). The Role of Perceived Value on Customer E-Shopping Intention Using Technology Acceptance Model (TAM). In 2014 IEEE International Conference on Industrial Engineering and Engineering Management (pp. 1136-1140). IEEE.
• Han, H., Kim, W. ve Hyun, S. S. (2011). Switching Intention Model Development: Role of Service Performances, Customer Satisfaction, and Switching Barriers in the hotel Industry. International Journal of Hospitality Management, 30(3), 619-629.
• Hellier, P. K., Geursen, G. M., Carr, R. A. ve Rickard, J. A. (2003). Customer Repurchase Intention: A General Structural Equation Model. European Journal of Marketing, 37(11), 1762-1800.
• Hu, P. J., Chau, P. Y. K., Sheng, O. R. L. ve Tam, K. Y. (1999) Examining the Technology Acceptance Model Using Physician Acceptance of Telemedicine Technology, Journal of Management Information Systems, 16(2), 91-112.
• Kaur Sahi, G., Sambyal, R. ve Sekhon, H. S. (2016). Analyzing Customers' Switching Intentions in the Telecom Sector. Journal of Global Marketing, 29(3), 156-169.
• Kim, T. G., Lee, J. H. ve Law, R. (2008). An Empirical Examination of the Acceptance Behaviour of Hotel Front Office Systems: An Extended Technology Acceptance Model. Tourism Management, 29(3), 500-513.
• Kline, R. B. (1998). Principles and Practice of Structural Equation Modeling. NJ: The Gilford Press.
• Kotler, P. ve Keller, K.L. (2016). A Framework for Marketing Management, 6th Edition. Boston, MA, Pearson Education.
• Lee, K. W., Tsai, M. T. ve Lanting, M. C. L. (2011). From Marketplace to Marketspace: Investigating the Consumer Switch to Online Banking. Electronic Commerce Research and Applications, 10(1), 115-125.
• Lok, C.K. (2015). Adoption of Smart Card-Based E-Payment System for Retailing in Hong Kong Using an Extended Technology Acceptance Model, E-services Adoption: Processes by Firms in Developing
• Nations (Advances in Business Marketing and Purchasing, Vol. 23B), Emerald Group Publishing Limited, Bingley, pp. 255-466.
• Lu, J., Yu, C., Liu, C. Ve Yao, J.E. (2003). Technology Acceptance Model for Wireless Internet. Internet Research, 13(3), 206-222.
• Ma, W.W., Andersson, R. ve Streith, K. (2005). Examining User Acceptance of Computer Technology: An Empirical Study of Student Teachers. Journal of Computer Assisted Learning, 21, 387-395.
• Manis, K. T. ve Choi, D. (2019). The Virtual Reality Hardware Acceptance Model (VRHAM): Extending and Individuating The Technology Acceptance Model (TAM) for Virtual Reality Hardware. Journal of Business Research, 100(C): 503-513.
• Marler, J.H. ve Dulebohn, J.H. (2005). A Model of Employee Self-Service Technology Acceptance. Martocchio, J.J. (Ed.) Research in Personnel and Human Resources Management (Research in Personnel and Human Resources Management, Vol. 24), Emerald Group Publishing Limited, Bingley, pp. 137-180.
• Martins, R. C., Hor-Meyll, L. F., & Ferreira, J. B. (2013). Factors Affecting Mobile Users' Switching Intentions: A Comparative Study between the Brazilian and German markets. BAR-Brazilian Administration Review, 10, 239-262.
• Miniard, P. W., Bhatla, S., Lord, K. R., Dickson, P. R. ve Unnava, H. R. (1991). Picture-Based Persuasion Processes and the Moderating Role of Involvement. Journal of Consumer Research, 18(1), 92-107.
• Mishra, P. ve Datta, B. (2011). Perpetual Asset Management of Customer-Based Brand Equity-The PAM Evaluator. Current Research Journal of Social Sciences, 3(1), 34-43.
• Netemeyer, R. G., Krishnan, B., Pullig, C., Wang, G., Yagci, M., Dean, D., Ricks, J., ve Wirth, F. (2004). Developing and Validating Measures of Facets of Customer-Based Brand Equity. Journal of Business Research, 57(2), 209-224.
• Ös, M. (2021). Endüstri 4.0’ın Muhasebe Mesleğine Etkisinin Teknoloji Kabul Modeli ile Ölçümü (Yayımlanmamış Tezi). Hasan Kalyoncu Üniversitesi, Gaziantep.
• Özer, G. Özcan, M. ve Aktaş, S. (2010). Muhasebecilerin Bilgi Teknolojisi Kullanımının Teknoloji Kabul Modeli (TKM) ile İncelenmesi. Journal of Yaşar University. 5(19), 3278-3293.
• Park, N., Roman, R., Lee, S. ve Chung, J. E. (2009). User Acceptance of a Digital Library System in Developing Countries: An Application of the Technology Acceptance Model. International Journal of Information Management, 29(3), 196-209.
• Podsakoff, P.M., MacKenzie, S.B., Lee, J.Y. ve Podsakoff, N.P. (2003). Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies. Journal of Applied Psychology, 88(5), 879-903.
• Ramadania, Reswari, R. A., & Dhamayantie, E. (2018). Discovering Chinese Product Strategies on Stimulating Attitude and Intention: Involvement of Innovation, Country-of-Origin and Knowledge. Managing Global Transitions, 16(3), 215-234.
• Ruiz-Molina, M. E. ve Gil-Saura, I. (2008). Perceived Value, Customer Attitude and Loyalty in Retailing. Journal of Retail & Leisure Property, 7(4), 305-314.
• Schermelleh-Engel, K., H. Moosbrugger, ve Müller, H. (2003). Evaluating the Fit of Structural Equation Models: Tests of Significance and Descriptive Goodness-of Fit Measures. Methods of Psychological Research Online, 8(2), 23-74.
• Sharma, R., Yetton, P. ve Crawford, J. (2009). Estimating the Effect of Common Method Variance: The Method-Method Pair Technique with an Illustration from TAM Research. MIS Quarterly, 33(3), 473-490.
• Souza, L. A., da Silva, M. J. P. B. ve Ferreira, T. A. M. V. (2017). The Acceptance of Information Technology by the Accounting Area. Sistemas & Gestão. 12, 516-524.
• Sweeney, J. C. ve Soutar, G. N. (2001). Consumer Perceived Value: The Development of a Multiple Item Scale. Journal of Retailing, 77(2), 203-220.
• Şeker, Y. ve Hoş, S. (2021). Muhasebe Meslek Mensuplarının Dijital Muhasebe Uygulamalarını Kullanımlarına İlişkin Bir Araştırma. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 21(4), 953-972.
• Taylor, S. ve Todd, P. A. (1995). Understanding Information Technology Usage: A Test of Competing Models. Information Systems Research, 6(2), 144-176.
• Zeithaml, V. A. (1988). Consumer Perceptions of Price, Quality, and Value: a Means-End Model and Synthesis of Evidence. Journal of Marketing, 52(3), 2-22.
• Zeren, D. (2014). Teknoloji Kabul Modeli. Yağcı İ. M. ve Çabuk S. (Ed.), Pazarlama Teorileri, İçinde (ss. 171-186), İstanbul: MediaCat Yayınları.
• Zhang, P. ve Wang, C. (2005, June). An Empirical Study on Consumer’s Perceived Value and Attitude Toward Advertising. Paper presented at the Global Information Technology and Management (GITM) World Conference, Anchorage, AK.