User satisfaction and individual performance in information technology environment: accounting view

Abstract

In the 4th industrial revolution, there is the need for exploring new knowledge about the impact of information technology (IT) on corporate governance. Accounting is considered a supportive activity for corporate governance, so this study focuses on examining some factors that might affect accountants' job performance in IT environment. This work uses survey approach for collecting empirical data. Based on data from 177 accountants in 114 businesses, PLS analysis results show that the satisfaction has a significant impact on the job performacne of accountants in the IT environment. Factors including management support and training have positive impacts on accountant' satisfaction in the process of implementing accounting software/ ERP in enterprises. The type of software has not a moderator variable in the relationship between satisfaction and accountant' job performance in IT context. These results have suggested some implications to support the succes in the implemention of IT for the accounting informatuon system.